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

Union of India - Subsection

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

(b)if the stamp duty value does not exceed 110% of the consideration received or accruing from such transfer, such consideration shall be deemed to be the full value of the consideration for section 72.