https://www.taxtmi.com/forum/issue?id=109375 Section 50C deems the stamp duty valuation as the full value of consideration where it exceeds the agreement price, rendering the difference between stamp duty value and contract price taxable as capital gains. This applies irrespective of earlier advances paid at lower rates when the agreement is executed later at a higher stamped value, and is triggered frequently where builders declare lower agreement values for stamp duty purposes. en-us Thu, 05 Nov 2015 10:21:57 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109375 Section 50C deems the stamp duty valuation as the full value of consideration where it exceeds the agreement price, rendering the difference between stamp duty value and contract price taxable as capital gains. This applies irrespective of earlier advances paid at lower rates when the agreement is executed later at a higher stamped value, and is triggered frequently where builders declare lower agreement values for stamp duty purposes. Discussion-Forum Income Tax Thu, 05 Nov 2015 10:21:57 +0530 https://www.taxtmi.com/forum/issue?id=109375