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                   616 Points
                   Joined November 2011
                
               
			  
			  
             
            
             
	revaluation is done at the time of restructuring, amalgamation, demerger, merger and also at the of calculating goodwill. at the time of revaluatio of assets, rules of AS-10 will be applied with the provisions of guidance note on revaluation, revaluation reserve is created with the amount of revalued assets,