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    <title>Determination of Fair Market Value for share other than quoted share.</title>
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    <description>For the purposes of section 50CA, the fair market value of a company&#039;s unquoted share is to be determined in the manner specified in sub-clause (b) or sub-clause (c), as applicable, of clause (c) of sub-rule (1) of rule 11UA. For this purpose, the reference to the valuation date in rule 11U and rule 11UA is to mean the date on which the capital asset, being the unquoted share, is transferred.</description>
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      <description>For the purposes of section 50CA, the fair market value of a company&#039;s unquoted share is to be determined in the manner specified in sub-clause (b) or sub-clause (c), as applicable, of clause (c) of sub-rule (1) of rule 11UA. For this purpose, the reference to the valuation date in rule 11U and rule 11UA is to mean the date on which the capital asset, being the unquoted share, is transferred.</description>
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