Income Tax Law
Act 2025/ Part E/ § 80
Income-tax Act, 2025 · Part E — Capital gains

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

Income-tax Act, 2025 (30 of 2025)
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”.
Referenced by
§ 108(2)
§ 129(3)
§ 129(3)(a)
§ 138 Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
§ 138(a)
§ 138(b)(i)
§ 138(b)(ii)
§ 139 Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
§ 139(a)
§ 139(b)(i)
§ 139(b)(ii)
§ 141 Deduction in respect of profits and gains from certain industrial undertakings
§ 141(a)
§ 141(b)(i)
§ 141(b)(ii)
§ 142 Deductions in respect of profits and gains from housing projects
§ 142(a)
§ 142(b)(i)
§ 142(b)(ii)
§ 143(6)
§ 162(2)
§ 164 Meaning of specified domestic transaction
§ 164(d)
§ 2(55)
§ 205(2)
§ 205(2)(c)
§ 205(5)
§ 205(5)(b)(i)
§ 229(8)
§ 32 Other deductions
§ 355 Interpretation
§ 393(3)
§ 67(17)
§ 67(18)
§ Schedule XV DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
Rule 24 Notification of infrastructure facility for the purposes of section 32(e)
Rule 66 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144