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    <title>Full value of consideration.</title>
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    <description>The provision defines full value of the consideration as the amount received by or accruing to the transferor (or specified related person) from transfer of an investment asset, subject to prescribed exceptions: initial compensation or government/bank-determined consideration (and subsequent judicial adjustments); fair market value in specified transfer modes; amounts recorded in books for intra-entity transfers; stamp duty value for land or buildings; distributions on liquidation reduced by certain dividends; insurance receipts; and treatment of enhanced compensation received by others as that person&#039;s income.</description>
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      <description>The provision defines full value of the consideration as the amount received by or accruing to the transferor (or specified related person) from transfer of an investment asset, subject to prescribed exceptions: initial compensation or government/bank-determined consideration (and subsequent judicial adjustments); fair market value in specified transfer modes; amounts recorded in books for intra-entity transfers; stamp duty value for land or buildings; distributions on liquidation reduced by certain dividends; insurance receipts; and treatment of enhanced compensation received by others as that person&#039;s income.</description>
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