https://www.taxtmi.com/acts?id=24816 If consideration received on transfer of an unquoted share is less than the fair market value determined in the prescribed manner, that determined fair market value shall be deemed to be the full value of consideration for purposes of computing capital gains; specified classes of persons or transfers may be excluded from this deeming rule under prescribed conditions, and a "quoted share" is defined as one regularly quoted on a recognised stock exchange based on current transactions. en-us Thu, 06 Apr 2017 15:49:18 +0530 Wed, 27 Aug 2025 18:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24816 If consideration received on transfer of an unquoted share is less than the fair market value determined in the prescribed manner, that determined fair market value shall be deemed to be the full value of consideration for purposes of computing capital gains; specified classes of persons or transfers may be excluded from this deeming rule under prescribed conditions, and a "quoted share" is defined as one regularly quoted on a recognised stock exchange based on current transactions. Act-Rules Income Tax Thu, 06 Apr 2017 15:49:18 +0530 https://www.taxtmi.com/acts?id=24816