S. 45(3) : Capital gains – Transfer of capital asset to firm – AOP – BOI – Full value of consideration – Stamp valuation- Deemed full value of consideration shall be considered for the purpose of computation of capital gain as per which the amount recorded in the books of account of the firm shall be taken as a full value of consideration- Provision of S.50C is not applicable- Special provision of S.45(3) override the general provision of S.50C of the Act . [ S.45 ,48, 50C ]