For the purpose of tax on foreign investment levied in accordance with the prevailing law on foreign investment, the tax officer shall evaluate such investment on the basis of the following:-

(a) Securities, shares, bank accounts and such cash transactions. The value of the investment will be done according to the market price on the day the financial year begins. If the market price is not found, it will be maintained according to the marked price.

(B) The value of the real estate will be maintained based on the rental rate of the place.