https://www.taxtmi.com/acts?id=23728 Capital gains to an individual or HUF from transfer of land or building under a specified agreement are chargeable in the previous year in which the competent authority issues the certificate of completion; for section 48 purposes the stamp duty value of the assessee's share on that date, increased by any cash consideration, shall be deemed the full value of consideration. If the assessee transfers his share on or before issue of the completion certificate, gains are taxable in the year of that transfer and other Act provisions apply to determine full value of consideration. en-us Thu, 23 Mar 2017 15:22:18 +0530 Fri, 24 Mar 2017 12:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23728 Capital gains to an individual or HUF from transfer of land or building under a specified agreement are chargeable in the previous year in which the competent authority issues the certificate of completion; for section 48 purposes the stamp duty value of the assessee's share on that date, increased by any cash consideration, shall be deemed the full value of consideration. If the assessee transfers his share on or before issue of the completion certificate, gains are taxable in the year of that transfer and other Act provisions apply to determine full value of consideration. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:22:18 +0530 https://www.taxtmi.com/acts?id=23728