Valuation adjustment for property transfers: higher substitution threshold and expanded clause coverage affecting deemed receipts from specific property cases. Where property falls under the second proviso to sub section (1) of section 43CA, sub item (ii) of item (B) in clause (x) of sub section (2) of section 56 is to operate as if the words 'ten per cent.' are substituted by 'twenty per cent.', increasing the substitution rate for valuation adjustments; additionally, clause (IX)'s proviso is expanded to cover clauses (viiac), (viiad), (viiae) and (viiaf) with effect from 1 April 2022.