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

Union of India - Subsection

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

(IV)The fair market value of any asset, other than those referred to in clauses (I), (II) and (III), shall be the price that the asset shall ordinarily fetch if sold in the open market on the specified date on the basis of valuation report from a registered valuer: