RULE 53 INCOME-TAX RULES 2026 Computation of fair market value of capital assets for purposes of section 77.
RULE 53 INCOME-TAX RULES 2026 RULE 53 INCOME-TAX RULES 2026 Computation of fair market value of capital assets for purposes of section 77. 53. (1) For the purposes of section 77(3)(b), the fair market value of the capital assets shall be the FMV1 determined under sub-rule (2) or FMV2 determined under sub-rule (3), whichever is higher.… Read More »