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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 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, for the purposes of sectio....
TaxTMI
TaxTMI