Fair market value of unlisted preference shares

Hello sir,

As per income tax act, capital gain on unlisted shares is determined by sale consideration minus cost of acquisition. In case of computation of sale consideration for unlisted equity shares,we have to take higher of sale price and fair market value. Rule 11(UA)(1)((c)(b) is applicable for calculating fair market value for unlisted equity shares. In the same way, which section is applicable for computation of fair market value in case of unlisted preference shares?