Issue of additional share capital

We have Share Application Money  received during F.Y.2012-13 on Varoius Dates from Various Parties, Pls guide me through the implication of Income Tax Rule 11UA, in regard of valuation date and Balance sheet. My Question is as to whether we are required to compute values for issue of Addtional Share Capital on Differnet Dates as pe varoius Balance Sheets or we can rely on Audited Balance Sheet  as on 31.03.2012