https://www.taxtmi.com/acts?id=49051 Where consideration for transfer of land or building (other than a capital asset) is less than the stamp duty value, the stamp duty value shall be deemed the full value of consideration; this does not apply if the stamp duty value is within a specified threshold above the consideration. Stamp duty as on the agreement date may be taken where agreement and registration dates differ, provided consideration or part thereof was received by specified banking or online modes on or before the agreement date. Valuation assessment provisions govern determination. en-us Fri, 14 Feb 2025 16:29:49 +0530 Fri, 14 Feb 2025 16:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49051 Where consideration for transfer of land or building (other than a capital asset) is less than the stamp duty value, the stamp duty value shall be deemed the full value of consideration; this does not apply if the stamp duty value is within a specified threshold above the consideration. Stamp duty as on the agreement date may be taken where agreement and registration dates differ, provided consideration or part thereof was received by specified banking or online modes on or before the agreement date. Valuation assessment provisions govern determination. Act-Rules Bills Fri, 14 Feb 2025 16:29:49 +0530 https://www.taxtmi.com/acts?id=49051