Section 50C - Special Provision For Full Value Of Consideration In Certain Cases

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....r both is less than the value assessed or assessable by the stamp valuation authority for the purpose of payment of stamp duty, the value so assessed or assessable shall deemed to be sale consideration. * Where the date of the agreement fixing the amount of consideration and the date of registration for the transfer of the capital asset are not the same, the value adopted or assessed or assessab....

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....Funds Transfer); and * BHIM (Bharat Interface For Money) Aadhar Pay * Where the assessee claims that the value so assessed or assessable exceeds the FMV of the property and the value so assessed or assessable has not been disputed in any appeal or revision before any authority/ court, the A.O may refer the valuation of the capital asset to a valuation officer. * Where value ascertained by V....