Finance Act 2012 amends Section 55A: FMV determination for capital gains now considers variance, not just lower value.

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....Capital gain computation - Determination of the FMV as on 1.4.1981 - reference to DVO - amendment made vide finance act 2012 u/s 55A, wherein the word “is less than its fair market value” is substituted by the word “is at variance with fair market value”, will applies prospectively.....