Taxation of immovable property transfers: undervaluation and gifts treated as income based on stamp duty value with non cash payment condition. Where immovable property is received without consideration and the stamp duty value exceeds the prescribed threshold, the stamp duty value is treated as income from other sources; where property is transferred for consideration lower than stamp duty value by more than the threshold, the excess of stamp duty value over consideration is treated as income. If agreement and registration dates differ, stamp duty value on the agreement date may be used only when part or all consideration has been paid by non cash means on or before the agreement date.