Deemed stamp duty value treated as sale consideration may override declared consideration unless payment made through prescribed electronic modes. Section 50C deems the stamp valuation authority's assessed or assessable value to be the full value of consideration for capital gains on transfer of land or building when reported consideration is lower. The stamp valuation on the agreement date may be used if different from registration date. The deeming does not apply where consideration is received by specified bank instruments or prescribed electronic modes on or before the agreement date. Assessing officers may refer disputes to a valuation officer; the valuation officer's value or the stamp duty value will determine the sale consideration depending on which is lower.