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    <title>Amendment of section 50C</title>
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    <description>The amendment inserts a proviso to section 50C providing that where the value adopted or assessed by the stamp valuation authority does not exceed a modest tolerance above the consideration received or accruing on transfer, the consideration so received or accruing shall be deemed to be the full value of consideration for purposes of capital gains computation under the applicable provisions.</description>
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      <description>The amendment inserts a proviso to section 50C providing that where the value adopted or assessed by the stamp valuation authority does not exceed a modest tolerance above the consideration received or accruing on transfer, the consideration so received or accruing shall be deemed to be the full value of consideration for purposes of capital gains computation under the applicable provisions.</description>
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