Section 67(14)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 67(14)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(14)(b) in The Income Tax Act, 2025

(b)for the purposes of section 72, the stamp duty value, on the date of issue of the said certificate, of the share of such person, being land or building or both, in the project, as increased by any consideration received in cash or by a cheque or draft or by any other mode shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset.

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Union of India - Subsection

Section 67(14)(b) in The Income Tax Act, 2025