Net Consideration for LTCG Exemption: Section 54F Clarifies Stamp Duty Valuation Not Actual Consideration Received.

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....LTCG - Exemption u/s 54F - eligibility criteria - determination of net consideration - The net consideration as determined under section 50C based on the stamp duty authority valuation is not a consideration which has been received by or has accrued to the assessee.....