Clause 80 - Fair market value deemed to be full value of consideration in certain cases. - Income Tax Bill, 2025

Fair market value deemed to be full value of consideration in certain cases. 80. If the consideration received or accruing from the transfer of a capital asset is not ascertainable or is unable to be determined, its fair market value on the date of transfer shall be deemed as the full value of consideration received or accruing as a result of the transfer for the purposes of computing income under the head Capital gains .