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[Cites 0, Cited by 0] [Section 40BB(8)] [Section 40BB] [Entire Act]

Union of India - Subsection

Section 40BB(8)(a) in Income Tax Rules, 1962

(a)the amount which bears to the fair market value of the asset or the liability, as determined by a merchant banker, the same proportion as the part of consideration being paid by issue of shares bears the total consideration;