Stamp duty value treated as full consideration for land or building transfers when sale consideration is lower, with narrow exception. Where consideration for transfer of land or building (other than a capital asset) is less than the stamp duty value, the stamp duty value shall be deemed the full value of consideration; this does not apply if the stamp duty value is within a specified threshold above the consideration. Stamp duty as on the agreement date may be taken where agreement and registration dates differ, provided consideration or part thereof was received by specified banking or online modes on or before the agreement date. Valuation assessment provisions govern determination.