Full value of consideration for transfer of share other than quoted share for computation of Capital Gain - Clause 79 of the Income Tax Bill, 2025 vs Section 50CA of the Income-tax Act, 1961
15 March, 2025
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Fair market value deemed consideration for unquoted share transfers to prevent undervaluation and ensure correct capital gains computation. Deemed full consideration for transfer of unquoted shares is the fair market value when actual consideration is lower; fair market value must be ... Summary
Fair market value deemed consideration for unquoted share transfers to prevent undervaluation and ensure correct capital gains computation.
Deemed full consideration for transfer of unquoted shares is the fair market value when actual consideration is lower; fair market value must be determined by prescribed valuation procedures, with exemptions available for specified classes or conditions, and compliance requires documentation, qualified valuation and potential administrative guidelines to resolve disputes.
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