Special provision for full value of consideration in certain cases.

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Full Text of the Document

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....of section 72, the stamp duty value shall be deemed to be the full value of the consideration received or accruing as a result of such transfer, subject to the following:-- (a) the stamp duty value on the date of agreement may be taken as the full value of consideration, if-- (i) the date of the agreement fixing the consideration and the date of registration for the transfer of the capital ass....