https://www.taxtmi.com/acts?id=17166 Where immovable property is received without consideration and the stamp duty value exceeds the prescribed threshold, the stamp duty value is treated as income from other sources; where property is transferred for consideration lower than stamp duty value by more than the threshold, the excess of stamp duty value over consideration is treated as income. If agreement and registration dates differ, stamp duty value on the agreement date may be used only when part or all consideration has been paid by non cash means on or before the agreement date. en-us Fri, 01 Mar 2013 17:19:32 +0530 Sat, 02 Mar 2013 11:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17166 Where immovable property is received without consideration and the stamp duty value exceeds the prescribed threshold, the stamp duty value is treated as income from other sources; where property is transferred for consideration lower than stamp duty value by more than the threshold, the excess of stamp duty value over consideration is treated as income. If agreement and registration dates differ, stamp duty value on the agreement date may be used only when part or all consideration has been paid by non cash means on or before the agreement date. Act-Rules Bills Fri, 01 Mar 2013 17:19:32 +0530 https://www.taxtmi.com/acts?id=17166