Special provision for full value of consideration for transfer of share other than quoted share.

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....ull value of consideration for transfer of share other than quoted share. 79. (1) If the consideration received or accruing from the transfer of a capital asset, being share of a company other than a....

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....esult of transfer by such class of persons and subject to such conditions, as prescribed. (3) In this section, "quoted share" means the share quoted on any recognised stock exchange with regularity f....