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Accounting of share received by the way of gift

This query is : Resolved 

12 February 2021 i have received 1 lac share from my uncle(comes under relative) which face value is rs 10 per share , but my uncle had bought it 10 year ago @ 2 each, so in his books its value is recorded rs 2 lac only. now what value should i recoed in my bokk i.e rs 2 lac or rc 10 lac.
kindly suggest

25 September 2021 Should go with market value..



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