Stamp duty value based taxation of undervalued immovable property expanded and termination compensation treated as taxable income. The provision makes taxable, under Income from Other Sources, the excess of stamp duty value over consideration for immovable property when that excess exceeds the higher of a monetary floor or a percentage of consideration; it also excludes specified intercompany transfers from that charge and adds compensation or other payments connected with termination or modification of employment to the same head of income.