https://www.taxtmi.com/article/detailed?id=2025 Section 50D deems the fair market value of a transferred capital asset on the date of transfer to be the full value of consideration for computing capital gains where the consideration received or accruing is not ascertainable or cannot be determined. The provision applies only to capital gains, requires a definite transfer and that consideration be received or accruing in the relevant previous year; if consideration is ascertainable (including future in kind consideration that is determinable) the section will not apply. en-us Fri, 08 Feb 2013 14:17:07 +0530 Fri, 08 Feb 2013 14:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2025 Section 50D deems the fair market value of a transferred capital asset on the date of transfer to be the full value of consideration for computing capital gains where the consideration received or accruing is not ascertainable or cannot be determined. The provision applies only to capital gains, requires a definite transfer and that consideration be received or accruing in the relevant previous year; if consideration is ascertainable (including future in kind consideration that is determinable) the section will not apply. Articles Income Tax Fri, 08 Feb 2013 14:17:07 +0530 https://www.taxtmi.com/article/detailed?id=2025