Special provision for full value of consideration for transfer of share other than quoted share.

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..... set, being share of a company other than a quoted share, is less than the fair market value of such share determined in such manner as may be prescribed, the value so determined shall, for the purposes of section 48, be deemed to be the full value of consideration received or accruing as a result of such transfer. 2 [Provided that the provisions of this section shall not apply to any conside .....

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