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[Cites 0, Cited by 0] [Section 17CB(2)] [Section 17CB] [Entire Act]

Union of India - Subsection

Section 17CB(2)(c) in Income Tax Rules, 1962

(c)The fair market value of shares and securities other than equity shares shall be estimated to be price it would fetch if sold in the open market on the specified date on the basis of the valuation report from a merchant banker or an accountant in respect of such valuation.
(II)The fair market value of an immovable property shall be higher of the following:-