https://www.taxtmi.com/acts?id=51609 Section 78 deems the stamp duty value as the full value of consideration for transfers of land or building when declared consideration is lower, subject to: (a) using the stamp duty value on the agreement date if the agreement and registration dates differ and payment was made on or before the agreement date in specified banking or online mode; or (b) treating the declared consideration as full value if stamp duty value does not exceed 110% of it. The Assessing Officer may refer valuation to a Valuation Officer when the assessee claims stamp duty exceeds fair market value, and if the Valuation Officer's value exceeds stamp duty, the stamp duty value is taken as full consideration. en-us Wed, 13 Aug 2025 19:05:31 +0530 Tue, 26 Aug 2025 12:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51609 Section 78 deems the stamp duty value as the full value of consideration for transfers of land or building when declared consideration is lower, subject to: (a) using the stamp duty value on the agreement date if the agreement and registration dates differ and payment was made on or before the agreement date in specified banking or online mode; or (b) treating the declared consideration as full value if stamp duty value does not exceed 110% of it. The Assessing Officer may refer valuation to a Valuation Officer when the assessee claims stamp duty exceeds fair market value, and if the Valuation Officer's value exceeds stamp duty, the stamp duty value is taken as full consideration. Act-Rules Income Tax Wed, 13 Aug 2025 19:05:31 +0530 https://www.taxtmi.com/acts?id=51609