(v) in the case of assets, being cash in hand or bank, the amount thereof. Explanation 1-In this clause," actual cost" has the same meaning as in clause (1) of section 43. Explanation 2.- In this clause and in clause (III)," computation period" means the period for which profits and gains of the industrial undertaking or business of the hotel are computed under sections 28 to 43A. Explanation 3.- In this clause and in clause (V)," written down value" has the same meaning as in clause (6) of section 43. Explanation 4.- Where the cost of any asset has been satisfied otherwise than in cash, the then value of the consideration actually given for the asset shall be treated as the actual cost of the asset.