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    <title>Fair market value deemed to be full value of consideration in certain cases.</title>
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    <description>When consideration for the transfer of a capital asset cannot be ascertained or determined, the fair market value of the asset on the date of transfer is to be treated as the full value of consideration for purposes of computing income under the head &quot;Capital gains&quot;.</description>
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      <title>Fair market value deemed to be full value of consideration in certain cases.</title>
      <link>https://www.taxtmi.com/acts?id=51611</link>
      <description>When consideration for the transfer of a capital asset cannot be ascertained or determined, the fair market value of the asset on the date of transfer is to be treated as the full value of consideration for purposes of computing income under the head &quot;Capital gains&quot;.</description>
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      <pubDate>Wed, 13 Aug 2025 19:05:53 +0530</pubDate>
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