Deeming of stamp valuation as full consideration can override sale price, with payment and valuation dispute safeguards. Where consideration for transfer of land or building is less than the value adopted or assessed by the stamp valuation authority, that adopted or assessed value is deemed to be the full value of consideration for capital gains; the stamp valuation on the agreement date may be used if payment (or part payment) was made by account payee cheque, bank draft, electronic clearing or prescribed electronic mode on or before the agreement date. If the stamp valuation does not exceed ten per cent above the consideration, actual consideration is deemed full. An assessee may seek valuation reference to a Valuation Officer, but the stamp valuation remains operative notwithstanding a higher ascertained value on reference.