Stamp-duty adopted value deemed as full consideration for underpriced land or building transfers affecting tax computation. Where consideration for transfer of a non-capital asset comprising land or building is less than the value adopted or assessable for stamp duty by a State authority, that stamp-duty value shall be deemed to be the full value of consideration for computing profits and gains; analogous valuation procedures apply. If agreement and registration dates differ, the stamp-duty value on the agreement date may be used provided part or all of the consideration was received on or before the agreement date by a non-cash mode.