https://www.taxtmi.com/forum/issue?id=111003 The issue is whether excess of stamp duty value over actual cash consideration for a property sale should be treated as deemed income; a proviso narrows applicability to cases where consideration (or part) was paid by a mode other than cash on or before the agreement date. Here the buyer paid in cash and agreement and registration share the same date, so the proviso's payment mode condition may prevent treating the stamp duty differential as deemed income, though the matter can still attract assessment scrutiny. en-us Wed, 05 Oct 2016 18:24:08 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111003 The issue is whether excess of stamp duty value over actual cash consideration for a property sale should be treated as deemed income; a proviso narrows applicability to cases where consideration (or part) was paid by a mode other than cash on or before the agreement date. Here the buyer paid in cash and agreement and registration share the same date, so the proviso's payment mode condition may prevent treating the stamp duty differential as deemed income, though the matter can still attract assessment scrutiny. Discussion-Forum Income Tax Wed, 05 Oct 2016 18:24:08 +0530 https://www.taxtmi.com/forum/issue?id=111003