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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Uncertain Asset Value? Section 50D Uses Fair Market Value for Capital Gains Tax Calculation</h1> Section 50D of the Income-tax Act, effective from April 1, 2013, stipulates that if the consideration from the transfer of a capital asset by a taxpayer is unascertainable or indeterminable, the fair market value of the asset on the transfer date will be considered the full value of the consideration for calculating taxable capital gains.
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