Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 53] [Entire Act] Union of India - Subsection Section 53(5) in The Income Tax Act, 2025 (5)For the determination of the stamp duty value under sub-section (1), the provisions of section 78(2) and (3) shall apply.
