https://www.taxtmi.com/acts?id=17165 Where consideration for transfer of a non-capital asset comprising land or building is less than the value adopted or assessable for stamp duty by a State authority, that stamp-duty value shall be deemed to be the full value of consideration for computing profits and gains; analogous valuation procedures apply. If agreement and registration dates differ, the stamp-duty value on the agreement date may be used provided part or all of the consideration was received on or before the agreement date by a non-cash mode. en-us Fri, 01 Mar 2013 17:18:49 +0530 Sat, 02 Mar 2013 10:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17165 Where consideration for transfer of a non-capital asset comprising land or building is less than the value adopted or assessable for stamp duty by a State authority, that stamp-duty value shall be deemed to be the full value of consideration for computing profits and gains; analogous valuation procedures apply. If agreement and registration dates differ, the stamp-duty value on the agreement date may be used provided part or all of the consideration was received on or before the agreement date by a non-cash mode. Act-Rules Bills Fri, 01 Mar 2013 17:18:49 +0530 https://www.taxtmi.com/acts?id=17165