Amendment of section 55.

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Full Text of the Document

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....ing land or building or both, the fair market value of such asset on the 1st day of April, 2001 for the purposes of the said sub-clauses shall not exceed the stamp duty value, wherever available, of such asset as on the 1st day of April, 2001. Explanation.-For the purposes of this proviso, "stamp duty value" means the value adopted or assessed or assessable by any authority of the Central Govern....