Importance of DPDP Act for CA and other Professionals
Advanced Income Tax Act 2025
Generally, cost of acquisition is taken for calculation of CG, and not FMV.
But because of grandfathering you can consider Highest value of the share on any exchange as on 31.01.2018, if its higher than COA.
You can find FMV (Highest) as on 31/01/2018 of any share by visiting NSE website.
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