Use Agreement Date for Capital Gains Valuation if Discrepancy Exists, per Section 50C of Income Tax Act.

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....Determination of capital gain u/s 50C - where the date of the agreement fixing the amount of consideration and the date of registration regarding transfer of the capital asset in question are not the same, the value adopted or assessed or assessable by the stamp valuation authority on the date of agreement is to be taken for the purpose of full value of consideration - AT....