Amendment of section 50C.

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Full Text of the Document

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....ncome-tax Act relating to special provision for full value of consideration in certain cases. The third proviso to sub-section (1) of the said section provides that where the value adopted or assessed or assessable by the stamp valuation authority does not exceed one hundred and five per cent. of the consideration received or accruing as a result of the transfer, the consideration so received or ....