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<h1>Section 50C: Stamp Duty Value Rules for Capital Gains on Property Sales Explained</h1> Stamp duty value refers to the value determined by a State Government authority for stamp duty payment purposes. Under section 50C, when calculating capital gains from the transfer of land or buildings, if the sale price is less than the stamp duty value, the latter is considered the deemed selling price for capital gain computation. From the assessment year 2019-20, if the stamp duty value does not exceed 105% of the actual sale price, the actual sale price is used as the full value consideration. If it exceeds 105%, the stamp duty value is used for capital gain calculations.