Fair market value deemed to be full value of consideration in certain cases.50D.
Where the consideration received or accruing as a result of the transfer
of a capital asset
by an assessee
is not ascertainable or cannot be determined, then, for the purpose of computing income
chargeable to tax
as capital gains, the fair market value
of the said asset on the date of transfer shall be deemed to be the full value of the consideration received or accruing as a result of such transfer.