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Insertion of new section 50CA. - Special provision for full value of consideration for transfer of share other than quoted share.

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Full Text of the Document

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....al provision for full value of consideration for transfer of share other than quoted share.  '50CA. Where the consideration received or accruing as a result of the transfer by an assessee of a capital asset, being share of a company other than a quoted share, is less than the fair market value of such share determined in such manner as may be prescribed, the value so determined shall....

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