Amendment of section 43CA.

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....of this proviso shall have the effect as if for the words "one hundred and ten per cent.", the words "one hundred and twenty per cent." had been substituted, if the following conditions are satisfied, namely:-- (i) the transfer of such residential unit takes place during the period beginning from the 12th day of November, 2020 and ending on the 30th day of June, 2021; (ii) such t....

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....ecial provision for full value of consideration for transfer of assets other than capital assets in certain cases. The proviso to sub-section (1) of the said section provides that where the value adopted or assessed or assessable by the authority for the purpose of payment of stamp duty does not exceed one hundred and ten per cent. of the consideration received or accruing as a result of the tr....

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....ch transfer is by way of first time allotment of the residential unit to any person; and (c) the consideration received or accruing as a result of such transfer does not exceed two crore rupees. It is further proposed to insert an Explanation to the said section to define the expression "residential unit" to mean an independent housing unit with separate facilities for living, cooking ....