Full value of consideration.

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....ent asset.       (2) Notwithstanding anything in sub-section (1), the full value of the consideration, in the following circumstances, shall be—          (a) the amount of compensation awarded in the first instance or the consideration determined or approved in the first instance by the Central Government or the Reserve Bank ....

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....       (d) the fair market value of the asset as on the date of the transfer, if such transfer is by the mode specified in sub-clause (g) of clause (267) of section 314;          (e) the amount of money, or the fair market value of the asset as on the date of distribution of such asset, received by a shareholder from a compan....

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....ion 314;          (h) the stamp duty value of the asset, being land or building.     (3) Where the amount of compensation or consideration referred to in clause (a) of sub-section (2) is subsequently reduced by any court, tribunal or other authority, the compensation or consideration as so reduced shall be taken to be the full value of c....