Stamp valuation threshold treats near-equal stamp duty value as full consideration for property transfers, altering valuation effect. Where stamp valuation does not exceed one hundred and five per cent of the consideration for transfer of land or building, the consideration received or accruing shall be deemed to be the full value of the consideration for computing profits and gains. Further, where agreement and registration dates differ, the stamp-assessed value on the agreement date may be adopted only if payment or part payment was made by account payee cheque, account payee bank draft, or electronic clearing system through a bank account on or before the agreement date.