https://www.taxtmi.com/article/detailed?id=1637 The stamp duty valuation rule applies only to transfers of capital assets consisting of land or buildings and deems the value adopted or assessable by the stamp valuation authority to be the full value of consideration; surrender or transfer of tenancy or leasehold rights conveys only contractual possession rights and not ownership of land or buildings, so consideration for such surrender or transfer falls outside the rule's scope. en-us Sat, 17 Mar 2012 09:48:56 +0530 Sat, 17 Mar 2012 09:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1637 The stamp duty valuation rule applies only to transfers of capital assets consisting of land or buildings and deems the value adopted or assessable by the stamp valuation authority to be the full value of consideration; surrender or transfer of tenancy or leasehold rights conveys only contractual possession rights and not ownership of land or buildings, so consideration for such surrender or transfer falls outside the rule's scope. Articles Income Tax Sat, 17 Mar 2012 09:48:56 +0530 https://www.taxtmi.com/article/detailed?id=1637