Mera Samvidhaan All of Income-tax Act, 2025

Chapter IV · Computation of Total Income

80Fair market value deemed to be full value of consideration in certain cases.

Section 80 · Chapter IV · E.—Capital gains · page 112 of the Act

If the consideration received or accruing from the transfer of a capital asset is not ascertainable or cannot be determined, its fair market value on the date of transfer shall be deemed to be the full value of consideration received or accruing as a result of such transfer for the purposes of computing income under the head "Capital gains".

Section 80 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.