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[Cites 0, Cited by 0] [Section 21(2)] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(2)(ii) in THE FINANCE ACT, 2021

(ii)Fair market value of the capital assets as on the date of transfer, calculated in the prescribed manner, shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset.';