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RULE 8 D NEW RULE OF I.TAX RULES

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(Querist)
17 December 2008 I WANT TO KNOW MEANING OF TOTAL ASSETS IN RULE 8 D OF I.TAX RULES 1962 WHETHER IT INCLUDE ONLY FIXED ASSETS OR TOTAL ASSETS(I.E FIXED ASETS +CURRENT ASSETS+OTHER ASSETS)
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Ravikumar.G

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Ravikumar.G (Expert)
17 December 2008 The term ‘total assets’ has been defined to mean total assets as appearing in the Balance Sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.
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