https://www.taxtmi.com/acts?id=17784 If consideration for transfer of land or building (non-capital asset) is lower than the stamp duty value adopted by a State authority, that stamp duty value is deemed to be the full value of consideration for computing transfer profits. The provision applies existing valuation adjustment procedures. If agreement and registration dates differ, the stamp duty value on the agreement date may be used where consideration or part of it was received by non-cash means on or before the agreement date. en-us Tue, 14 May 2013 14:06:14 +0530 Tue, 18 Nov 2025 10:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17784 If consideration for transfer of land or building (non-capital asset) is lower than the stamp duty value adopted by a State authority, that stamp duty value is deemed to be the full value of consideration for computing transfer profits. The provision applies existing valuation adjustment procedures. If agreement and registration dates differ, the stamp duty value on the agreement date may be used where consideration or part of it was received by non-cash means on or before the agreement date. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 14:06:14 +0530 https://www.taxtmi.com/acts?id=17784