Are there any cases in which immovable property received by an individual or HUF for less than its stamp duty value is not charged to tax?

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....uty value: * * from any relative or by a HUF from its members; or * on the occasion of the marriage of the individual; or * under a will/ by way of inheritance; or * in contemplation of death of the payer or donor as the case may be; or * from a local authority as defined under Explanation to clause (20) of section 10 of the Income-tax Act, 1961; or * from any fund, foundation, univ....

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....erty received by way of distribution at the time of total or partial partition of HUF [sec. 47(i)] 2. property received by an Indian subsidiary company, if the parent company or its nominees hold the whole of the share capital of the subsidiary company [sec. 47(iv)​] (Inserted by Finance Act, 2018 i.e. w.e.f 01.04.2018) 3. property received by an Indian holding company, if the whole of ....