RULE 189 INCOME-TAX RULES 2026 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.
RULE 189 INCOME-TAX RULES 2026 RULE 189 INCOME-TAX RULES 2026 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income. 189. (1) For the purposes of section 352(2), the aggregate fair market value of the total assets of the specified person, shall be the aggregate… Read More »