https://www.taxtmi.com/forum/issue?id=4872 Whether the special valuation provision applies where an agreement to sell agricultural land was executed before conversion approval but registration occurs after conversion and the registration value is based on residential circle rates while actual consideration follows agricultural rates; key factors are whether the agreement was written and registered and the timing between agreement, conversion approval and registration, since the assessing officer can invoke the provision based on registration value reflecting changed use. en-us Tue, 30 Oct 2012 12:40:51 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4872 Whether the special valuation provision applies where an agreement to sell agricultural land was executed before conversion approval but registration occurs after conversion and the registration value is based on residential circle rates while actual consideration follows agricultural rates; key factors are whether the agreement was written and registered and the timing between agreement, conversion approval and registration, since the assessing officer can invoke the provision based on registration value reflecting changed use. Discussion-Forum Income Tax Tue, 30 Oct 2012 12:40:51 +0530 https://www.taxtmi.com/forum/issue?id=4872