1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Guidelines for Calculating Capital Gains: Section 50C and Stamp Duty Value Considerations Explained</h1> Section 50C of the Income Tax Act addresses the computation of capital gains by considering the Stamp Duty Value (SDV) as the full value of consideration (FVOC) when the sales consideration for land or buildings is less than the SDV. If the agreement date and registration date differ, the SDV on the agreement date may be used, provided payment is made through specified banking methods. If the assessed value exceeds the fair market value and is undisputed, a valuation officer may determine the asset's value. Exceptions apply if the SDV does not exceed 110% of the sales consideration. Section 50C applies only to capital assets, not business assets or slump sales.
TaxTMI 
TaxTMI 
