https://www.taxtmi.com/manuals?id=4120 Taxability occurs when an individual or HUF receives immovable property and the stamp duty value exceeds consideration or exceeds the threshold where received without consideration; excess stamp duty value may be chargeable to tax, subject to monetary and percentage safe-harbour limits, timing rules treating the agreement date as the valuation date if consideration is received by prescribed electronic or account-payee modes before the agreement date, and dispute referral to a Valuation Officer under the statutory valuation procedure. en-us Mon, 25 Dec 2023 12:53:00 +0530 Wed, 10 Jan 2024 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4120 Taxability occurs when an individual or HUF receives immovable property and the stamp duty value exceeds consideration or exceeds the threshold where received without consideration; excess stamp duty value may be chargeable to tax, subject to monetary and percentage safe-harbour limits, timing rules treating the agreement date as the valuation date if consideration is received by prescribed electronic or account-payee modes before the agreement date, and dispute referral to a Valuation Officer under the statutory valuation procedure. Manuals Income Tax Mon, 25 Dec 2023 12:53:00 +0530 https://www.taxtmi.com/manuals?id=4120