Capital gain on property sales: stamp duty value can determine consideration when it exceeds the transaction value. Profits from sale of land or building are taxable as Capital Gain. If stamp duty valuation exceeds the sale consideration by the prescribed threshold, that valuation shall be treated as the full value of consideration, taken as of the registration date. Where agreement and registration dates differ, if consideration (full or part) was received before the agreement date by banker's cheque/draft, electronic clearing through a bank account, or other prescribed electronic mode, the stamp duty value as of the agreement date will apply.