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Amendment of section 55A.

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..... words is less than its fair market value , the words is at variance with its fair market value shall be substituted with effect from the 1st day of July, 2012. - Clause 20 of the Bill seeks to amend s .....

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..... than its fair market value. It is proposed to amend the aforesaid clause so as to provide that reference may be made to the Valuation Officer for ascertaining the fair market value of a capital asset .....

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