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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 79: New Rules for Valuing Unquoted Shares in Income Tax Bill 2025, Excludes Some Transfers by Certain Persons.</h1> Clause 79 of the Income Tax Bill, 2025, addresses the valuation of consideration for the transfer of unquoted shares. If the consideration for transferring such shares is less than their fair market value, the prescribed fair market value will be considered the full value for computing capital gains. This provision excludes certain transfers by specified classes of persons under prescribed conditions. A 'quoted share' is defined as a share regularly quoted on a recognized stock exchange based on ordinary business transactions.
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