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Valuation Officer, and the provisions of section 50C and sub-section (15) of section 155 shall, as far as may be, apply in relation ... those sections: [Provided also that in case of property being referred to in the second proviso to sub-section (1) of section 43CA, the provisions

Section 43CA in The Income Tax Act, 1961 43CA. [ Special provision for full value of consideration for transfer of assets other than capital assets ... certain cases. [Inserted by Act 17 of 2013, section 10 (w.e.f. 1-4-2014).] (1) Where the consideration received or accruing