Section – 50CA : Special provision for full value of consideration for transfer of share other than quoted share
February 28, 2018
Section – 51 : Advance money received
February 28, 2018

Section – 50D : Fair market value deemed to be full value of consideration in certain cases

50D. Where the consideration received or accruing as a result of the transfer of a capital asset by an assessee is not ascertainable or cannot be determined, then, for the purpose of computing income chargeable to tax as capital gains, the fair market value of the said asset on the date of transfer shall be deemed to be the full value of the consideration received or accruing as a result of such transfer.

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