https://www.taxtmi.com/manuals?id=943 Special provision for computation of full value of consideration applies to transfers of land or building, or both, where disclosed consideration is below stamp duty value. The rule excludes movable property, shares, jewellery, intangible assets, and stock-in-trade. It permits agreement-date stamp duty value where consideration is partly or fully received through specified banking or electronic modes, and deems consideration to be full value where stamp duty value does not exceed 110% of the consideration. It also allows reference to a Valuation Officer in specified cases. en-us Tue, 25 Aug 2015 14:53:00 +0530 Thu, 04 Jun 2026 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=943 Special provision for computation of full value of consideration applies to transfers of land or building, or both, where disclosed consideration is below stamp duty value. The rule excludes movable property, shares, jewellery, intangible assets, and stock-in-trade. It permits agreement-date stamp duty value where consideration is partly or fully received through specified banking or electronic modes, and deems consideration to be full value where stamp duty value does not exceed 110% of the consideration. It also allows reference to a Valuation Officer in specified cases. Manuals Income Tax Tue, 25 Aug 2015 14:53:00 +0530 https://www.taxtmi.com/manuals?id=943