Immovable property valuation rule expands deemed receipts where stamp duty value exceeds consideration, affecting tax inclusion thresholds. The amendment substitutes the provision treating immovable property received without consideration as deemed receipt equal to stamp duty value where that value exceeds fifty thousand rupees, and treats transfers for inadequate consideration as deemed receipt to the extent the stamp duty value exceeds consideration by more than fifty thousand rupees; it permits using the stamp duty value on the agreement date where registration occurs later if consideration or part thereof was paid by a non-cash mode on or before the agreement date.