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    <title>Amendment of section 43CA</title>
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    <description>Where the stamp duty value adopted or assessed does not exceed a narrowly higher threshold relative to the consideration received or accruing on transfer, the consideration so received or accruing shall be deemed to be the full value of consideration for computing profits and gains from transfer. The amendment also specifies qualifying non-cash payments as account payee cheque, account payee bank draft, or electronic clearing system through a bank account.</description>
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      <description>Where the stamp duty value adopted or assessed does not exceed a narrowly higher threshold relative to the consideration received or accruing on transfer, the consideration so received or accruing shall be deemed to be the full value of consideration for computing profits and gains from transfer. The amendment also specifies qualifying non-cash payments as account payee cheque, account payee bank draft, or electronic clearing system through a bank account.</description>
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