https://www.taxtmi.com/acts?id=49076 Where consideration for transfer of land or building is less than the stamp duty valuation, the stamp duty value is deemed the full value of consideration; the agreement-date stamp duty value may be used if the agreement and registration dates differ and payment was made before the agreement by prescribed account-payee or electronic modes; also a consideration within a prescribed percentage of stamp duty value may be treated as full value. The Assessing Officer may refer disputes on fair market value to a Valuation Officer, and if that value exceeds stamp duty value, the stamp duty value prevails as full consideration. en-us Fri, 14 Feb 2025 16:43:06 +0530 Thu, 20 Feb 2025 12:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49076 Where consideration for transfer of land or building is less than the stamp duty valuation, the stamp duty value is deemed the full value of consideration; the agreement-date stamp duty value may be used if the agreement and registration dates differ and payment was made before the agreement by prescribed account-payee or electronic modes; also a consideration within a prescribed percentage of stamp duty value may be treated as full value. The Assessing Officer may refer disputes on fair market value to a Valuation Officer, and if that value exceeds stamp duty value, the stamp duty value prevails as full consideration. Act-Rules Bills Fri, 14 Feb 2025 16:43:06 +0530 https://www.taxtmi.com/acts?id=49076