(a)the fair market value of the shares shall be the value -(i)as may be determined in accordance with such method as may be prescribed; or(ii)as may be substantiated by the company to die satisfaction of the Assessing Officer, based on the value, on the date of issue of shares, of its assets, including intangible assets being goodwill, know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature,
