Am I supposed to pay the capital gains for my shares that I sold over the nominal price?

I will transfer my shares. The transfer will happen over the nominal price. Am I supposed to index this share price? If I do, capital gain occurs. However, there are no gains as the shares will be transferred over the nominal price.

Practice principle is; the transaction shall be made over the amount that the share is transfered.

Capital gains do not give rise to tax evasion.

Source: İSMMMO
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