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of <h1>Asset Transfer: Stamp Duty Value Considered Full Value if Below Consideration, Except Within 110% Range. Section 78(2) & (4) Apply.</h1> In cases involving the transfer of assets other than capital assets, specifically land or buildings, if the consideration received is less than the stamp duty value, the stamp duty value will be considered the full value of consideration for calculating profits and gains. This rule does not apply if the stamp duty value is within 110% of the consideration received. If the agreement date and registration date differ, the stamp duty value on the agreement date may be used, provided some consideration was received through specified banking methods by the agreement date. Section 78(2) and (4) provisions apply for value determination.
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