Section 50D of the Income Tax Act - An Analysis

FCS Deepak Pratap Singh , Last updated: 12 April 2021  
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Dear friends, we know that the actual Sale Consideration of Capital Assets forms the basis for computation of Capital Gain Tax and calculated as per provisions of Section 48. But in some cases, the legislature has provided the adoption of the Fair Market Value (FMV), as Full Value of Consideration.

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Published by

FCS Deepak Pratap Singh
(Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.))
Category Income Tax   Report

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