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of <h1>Stamp duty value deemed full capital gains consideration, subject to payment-timing and 110% actual-consideration limits; valuation referral rules</h1> When transfer consideration for land or building is less than stamp duty value, the stamp duty value is deemed the full value for capital gains purposes, subject to: the stamp duty value at agreement date may be used if agreement and registration dates differ and part/full payment was made on or before the agreement in specified banking/online mode; and if stamp duty value does not exceed 110% of the actual consideration, the actual consideration will be treated as full value. The Assessing Officer may refer valuation to a Valuation Officer where the taxpayer contends stamp duty exceeds fair market value and the stamp duty value has not been contested; if the Valuation Officer's value exceeds stamp duty value, the stamp duty value prevails.
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