CONCERNS OF ICAI ON AMENDED RULE 11U AND RULE 11UA VIDE NOTIFICATION N0. 23/2018, Dated 24th MAY, 2018 ISSUED BY THE CBDT
Rule 11UA provides for the manner of determining the fair market value of various specified assets under section 56 of the Income-tax Act, 1961. Sub-Rule (2) of Rule 11UA prov