Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 17CB(2)] [Section 17CB] [Entire Act] Union of India - Subsection Section 17CB(2)(b) in Income Tax Rules, 1962 (b)the fair market value of unquoted equity shares shall be the value, on the specified date as determined in accordance with the following formula, namely:-