Fair market value determinations for startup shares: recovery measures stayed where valuation under rule was disputed For companies qualifying as Start Ups under the cited DIPP notification, where an Assessing Officer has modified or rejected a valuation furnished under Rule 11UA(2) and made additions under Section 56(2)(viib), no coercive measures to recover the outstanding demand shall be taken, and pending appeals before the Commissioner (Appeals) should be administratively expedited for disposal.