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<h1>Stamp valuation value may be used to compute consideration where agreement and registration dates differ, subject to payment condition.</h1> The amendment permits the value assessed by the stamp valuation authority on the date of the agreement to be taken as the full value of consideration where agreement and registration dates differ, provided that the consideration or part thereof was received by account payee cheque, account payee bank draft, or electronic clearing system through a bank account on or before the agreement date.