https://www.taxtmi.com/manuals?id=1149 Determination of the full value of consideration for transfer of land or building held as stock-in-trade is governed by the stamp duty value mechanism. Where the consideration received or accrued is less than the stamp duty value, that value is treated as the full value of consideration for computing income under the head Profits and Gains of Business or Profession. If the date of agreement and the date of registration are different, and part of the consideration has been received on or before the agreement date through specified banking or electronic modes, the stamp duty value on the agreement date may be adopted instead of the registration-date value. en-us Tue, 15 Sep 2015 11:31:00 +0530 Wed, 06 May 2026 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1149 Determination of the full value of consideration for transfer of land or building held as stock-in-trade is governed by the stamp duty value mechanism. Where the consideration received or accrued is less than the stamp duty value, that value is treated as the full value of consideration for computing income under the head Profits and Gains of Business or Profession. If the date of agreement and the date of registration are different, and part of the consideration has been received on or before the agreement date through specified banking or electronic modes, the stamp duty value on the agreement date may be adopted instead of the registration-date value. Manuals Income Tax Tue, 15 Sep 2015 11:31:00 +0530 https://www.taxtmi.com/manuals?id=1149