https://www.taxtmi.com/manuals?id=944 Capital gains are computed by deeming the fair market value of a capital asset on the date of transfer to be the full value of consideration where the consideration received or accruing from the transfer is not ascertainable or cannot be determined. The provision applies only to a transfer of a capital asset and substitutes fair market value for indeterminate actual consideration in capital gains computation. en-us Tue, 25 Aug 2015 14:54:00 +0530 Fri, 05 Jun 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=944 Capital gains are computed by deeming the fair market value of a capital asset on the date of transfer to be the full value of consideration where the consideration received or accruing from the transfer is not ascertainable or cannot be determined. The provision applies only to a transfer of a capital asset and substitutes fair market value for indeterminate actual consideration in capital gains computation. Manuals Income Tax Tue, 25 Aug 2015 14:54:00 +0530 https://www.taxtmi.com/manuals?id=944