Stamp duty valuation threshold increased, expanding when stamp valuation governs taxable consideration under income tax. The proviso to section 43CA(1) is amended to raise the permissible tolerance between the stamp duty authority's adopted, assessed or assessable value and the contractual consideration so that where the stamp duty value does not exceed a higher percentage threshold of the consideration, the consideration received or accruing on transfer shall be deemed to be the full value of the consideration for computing profits and gains from such transfer.