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Tax Audit Changes: Clause 47 Targets Unquoted Share Transactions

SEO Expert May 31, 2026

Tax auditors must now report all purchases and sales of unquoted shares under Clause 47 of Form 26. The key takeaway is increased scrutiny of transactions involving differences between FMV and transaction value.

The post Tax Audit Changes: Clause 47 Targets Unquoted Share Transactions appeared first on TaxGuru.

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