Section 145A

1. Sec 145A deals with "Method of Accounting" in relation to inventory (majorly) and sale and purchase of goods and services and adjustments relating to any tax, duty, cess or fee (by whatever name called). 
2. So, it deals with how various types of inventories are to be valued as per Income Computation and Disclosure Standards (ICDS).
Please correct me if the above solution has an alternative view.