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    <title>850/CBDT.</title>
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    <description>Where the Central Government or the Reserve Bank of India determines or approves the consideration for a transfer, that consideration is treated as market value, and Chapter XXA acquisition provisions need not be applied to transfers to the Government or to transfers whose full consideration has been so determined or approved.</description>
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      <description>Where the Central Government or the Reserve Bank of India determines or approves the consideration for a transfer, that consideration is treated as market value, and Chapter XXA acquisition provisions need not be applied to transfers to the Government or to transfers whose full consideration has been so determined or approved.</description>
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