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<h1>Understanding 'Stamp Duty Value' in Section 45(5A) and Section 80IBA(6)(f) of the Income Tax Act 1961</h1> 'Stamp duty value' refers to the value determined by a government authority for stamp duty payment on immovable property, such as land or buildings. Under sub-section 5A of section 45 of the Income Tax Act 1961, it pertains to values assessed for stamp duty purposes by any government authority. For section 80IBA(6)(f) of the same Act, it includes values assessed by either the Central or State Government for stamp duty on immovable properties.