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Enhanced 10% tolerance band under section 43CA is treated as a...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires verification.
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Enhanced 10% tolerance band under section 43CA is treated as a curative measure against hardship from deemed sale consideration and applies retrospectively; additions for two flat transfers whose valuation differences fell within that band were deleted. Where stamp-duty valuation is disputed for a transfer under section 43CA, the agreement-date value may apply if the earlier-agreement and banking-channel receipt conditions are met, and the section 50C valuation procedure must be considered. The remaining flat's proposed addition requires verification of the allotment material and statutory conditions, with a Valuation Officer reference where warranted, before redetermination.
Enhanced 10% tolerance band under section 43CA is treated as a curative measure against hardship from deemed sale consideration and applies retrospectively; additions for two flat transfers whose valuation differences fell within that band were deleted. Where stamp-duty valuation is disputed for a transfer under section 43CA, the agreement-date value may apply if the earlier-agreement and banking-channel receipt conditions are met, and the section 50C valuation procedure must be considered. The remaining flat's proposed addition requires verification of the allotment material and statutory conditions, with a Valuation Officer reference where warranted, before redetermination.
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