Section 78(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 78(1)] [Section 78] [Entire Act]

Union of India - Subsection

Section 78(1)(a) in The Income Tax Act, 2025

(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 asset are not the same; and

(ii)part or full consideration is received on or before the date of the agreement in "specified banking or online mode" as defined in section 66(32);