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Special Provision For Full Value Of Consideration In Certain Cases - Sec. 50C

Income Tax - Capital Gains - 18 - SEC - 50C: SPECIAL PROVISION FOR FULL VALUE OF CONSIDERATION IN CERTAIN CASES Where the sales consideration received or accruing on transfer of a capital asset, being land or building or both is less than the value assessed or assessable by the stamp valuation authority for the purpose of payment of stamp duty, the value so assessed or assessable shall deemed to be sale consideration. Where the assessee claims that the value so assessed or assessable exceeds the .....

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