https://www.taxtmi.com/acts?id=10826 The full value of the consideration is generally the amount received or accruing to the transferor on transfer of an investment asset, but specific transfers invoke prescribed valuation rules-compensation or government/RBI determined consideration, fair market value, consideration received, book value recorded, insurance receipts or liquidation distributions measured as money or fair market value-and where applicable the higher of stamp duty value and value ascertained on reference to a Valuation Officer. An assessee may opt for Valuation Officer reference for land or building when consideration is less than stamp duty value. en-us Thu, 20 Aug 2009 12:11:26 +0530 Thu, 20 Aug 2009 12:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10826 The full value of the consideration is generally the amount received or accruing to the transferor on transfer of an investment asset, but specific transfers invoke prescribed valuation rules-compensation or government/RBI determined consideration, fair market value, consideration received, book value recorded, insurance receipts or liquidation distributions measured as money or fair market value-and where applicable the higher of stamp duty value and value ascertained on reference to a Valuation Officer. An assessee may opt for Valuation Officer reference for land or building when consideration is less than stamp duty value. Act-Rules Bills Thu, 20 Aug 2009 12:11:26 +0530 https://www.taxtmi.com/acts?id=10826