Section 14   [ View Judgements ]

[Auditor's certificate on valuation of unquoted equity shares of an investment company1

The certificate of auditors, relating to valuation of unquoted shares in an investment company under rules 6 and 7 of Schedule II shall be furnished in Form O.]


1. Inserted by These rules may be called the Gift-tax (Amendment) Rules, 1993 w.e.f 15.09.1993

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