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New section 50CA - the fair market value of such shares determined in the prescribed manner shall be deemed to be the full value of consideration for transfer of share other than quoted share - Budget 2017-18 w.e.f. AY 2018-19

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....2017-18 w.e.f. AY 2018-19<br>Clause - 026 - Insertion of new section 50CA. - Special provision for full value of consideration for transfer of share other than quoted share. THE FINANCE BILL, 2017<br>....

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.... It is proposed to provide that in case of transfer of shares of a company other than quoted share, the fair market value of such shares determined in the prescribed manner shall be deemed to be the ....