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<h1>Clause 80: Capital Gains Tax Based on Fair Market Value When Consideration is Unclear for Transfers.</h1> Clause 80 of the Income Tax Bill, 2025, addresses the determination of capital gains for tax purposes. It stipulates that when the consideration from the transfer of a capital asset cannot be ascertained or determined, the fair market value of the asset on the transfer date will be considered as the full value of consideration. This provision ensures that capital gains are computed based on the deemed fair market value, facilitating consistent tax assessment in cases where the actual consideration is unclear.