Income-tax (Twenty first Amendment), Rules, 2023 - 81/2023

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Fourth Schedule
Miscellaneous
Section 002(14)
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Valuation of unquoted shares: elective methods and merchant banker reports now determine fair market value with a limited deeming rule.</h1> Amendment prescribes elective methods to determine the fair market value of unquoted equity shares and compulsorily convertible preference shares, including a net asset-based formula, merchant banker valuations (Discounted Free Cash Flow and specified alternative methods), and option to adopt issue prices where consideration from venture capital or notified entities falls within prescribed timing and aggregation limits; merchant banker reports within a prescribed pre-issue period may be deemed the valuation date and a deeming rule treats the issue price as fair market value when it does not exceed the computed valuation by a limited margin.

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