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[Cites 0, Cited by 0] [Section 77(3)] [Section 77] [Entire Act]

Union of India - Subsection

Section 77(3)(b) in The Income Tax Act, 2025

(b)the fair market value of the capital assets on the date of transfer, calculated in such manner, as may be prescribed, shall be deemed to be the full value of the consideration received or accruing as a result of such transfer.