Enhanced 10% tolerance band under section 43CA is treated as a...

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.