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Amendment of section 50C

Clause 30 - Bills - DIRECT TAXES - Bill - Clause 30 - 30. In section 50C of the Income-tax Act, in sub-section (1), the following provisos shall be inserted with effect from the 1st day of April, 2017, namely:- Provided that where the date of the agr .....

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purposes of computing full value of consideration for such transfer: Provided further that the first proviso shall apply only in a case where the amount of consideration, or a part thereof, has been received by way of an account payee cheque or accou .....

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alue of consideration in certain cases. Sub-section (1) of the aforesaid section provides that in case of transfer of a capital asset being land or building or both, the value adopted or assessed or assessable by the stamp valuation authority for the .....

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