Section 92(4)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 92(4)] [Section 92] [Entire Act]

Union of India - Subsection

Section 92(4)(b) in The Income Tax Act, 2025

(b)if the stamp duty value of immovable property is disputed by the assessee on the grounds mentioned in section 78(2), the Assessing Officer may refer the valuation of such property to a Valuation Officer, and the provisions of sections 78(2) and 288(1) (Table: Sl. No. 8) shall, as far as may be, apply to the stamp duty value of such property as they apply for valuation of capital asset under those sections.

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Union of India - Subsection

Section 92(4)(b) in The Income Tax Act, 2025