Commentary - Section Wise

CMV01036000 Section 2(12A) - Books or Books of Accounts - Section - Meaning of books of account
CMV01035900 Section 2(12A) - Books or Books of Accounts - Section - Rationale of section 2(12A)
CMV01035800 Section 2(12A) - Books or Books of Accounts - Section - Legislative history
CMV01035700 Section 2(12) - Board - Section - Powers and functions of the Board
CMV01035600 Section 2(12) - Board - Section - Constitution and functioning of the Board
CMV01035500 Section 2(12) - Board - Section - Legislative history
CMV01035400 Section 2(11) - Block of Assets - Section - Detailed discussion
CMV01035300 Section 2(11) - Block of Assets - Section - Relevance of section 2(11)
CMV01035200 Section 2(11) - Block of Assets - Section - Legislative history
CMV01035100 Section 2(10) - Average Rate of Income Tax - Section - Relevance of average rate of income tax
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