Laws / Income Tax Law / 2(63)
2(63) - sale proceeds
2(63) “sale proceeds” means—
(a) where the asset is sold, the proceeds thereof or the fair market value of the said asset, whichever is higher;
(b) where the asset is transferred by way of exchange, the fair market value of the asset acquired by such transfer;
(c) where the asset is transferred otherwise than by sale o...
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