Deemed full value rule broadened by raising the acceptable stamp valuation margin, affecting capital gains computation. The third proviso to sub section (1) of section 50C is amended so that where the value adopted or assessed or assessable by the stamp valuation authority does not exceed one hundred and ten per cent of the consideration received or accruing as a result of the transfer, that consideration shall be deemed to be the full value of consideration for the purposes of section 48.