Deemed full value rule for unquoted shares: prescribed fair market value treated as sale consideration when transfer price is lower. Where consideration from transfer of a non-quoted share is less than the fair market value determined as prescribed, that prescribed fair market value shall be deemed the full value of consideration for computing income under the head 'Capital gains'; the rule excludes transfers by classes of persons and conditions as may be prescribed, and defines 'quoted share' as one regularly quoted on a recognised stock exchange based on current transactions in the ordinary course of business.