S. 115JB : Book Profits-Central warehousing Corporation-No Notification exempting from requirements of Schedule VI to Companies Act, 1956-Provision for payment of gratuity, bad and doubtful debts, Payment of wealth-tax, leave encashment and productivity linked incentives-Assessing Officer to verify claim of actuarial valuation and other documentary evidence to substantiate that liabilities were ascertained liabilities [S. 37(1), Companies Act, 1956, S. 211(3), Sch. VI].