Article 101 establishes that any asset value determined or apportioned under the disposal provisions of this Section is binding on both the former owner (seller) and the new owner (purchaser). This ensures consistency in the tax records of both parties, particularly for future depreciation and balancing adjustments. The Law mandates that the Tax Authority must formally notify all concerned persons of any apportionment it has approved. This transparency prevents conflicting tax treatments for the same transaction between different taxpayers, ensuring a unified application of the Income Tax Law across Omani business dealings.