Stamp duty value deemed full consideration for undervalued land or building transfers, subject to threshold and payment conditions. If consideration for transfer of land or building (non-capital asset) is less than the stamp duty value, the stamp duty value is deemed to be the full value of consideration for computing profits and gains; this does not apply where the stamp duty value is within a close-value threshold relative to the consideration, and the agreement-date stamp duty value may be adopted when payment or part payment was received by specified banking or online modes on or before the agreement date.