https://www.taxtmi.com/acts?id=39344 The amendment raises the valuation differential threshold used to determine when excess stamp duty value over consideration is charged as income from other sources for properties referenced by the second proviso to the related valuation rule, effective from assessment year 2021-2022. It also excludes transfers between an original fund and a resultant fund on restructuring from the deemed-income charge where such transfers are not regarded as transfers under the specified non-transfer clauses, effective from assessment year 2022-2023. en-us Mon, 01 Feb 2021 16:45:18 +0530 Mon, 01 Feb 2021 16:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39344 The amendment raises the valuation differential threshold used to determine when excess stamp duty value over consideration is charged as income from other sources for properties referenced by the second proviso to the related valuation rule, effective from assessment year 2021-2022. It also excludes transfers between an original fund and a resultant fund on restructuring from the deemed-income charge where such transfers are not regarded as transfers under the specified non-transfer clauses, effective from assessment year 2022-2023. Act-Rules Bills Mon, 01 Feb 2021 16:45:18 +0530 https://www.taxtmi.com/acts?id=39344