Section 50C(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 34] [Section 50C(2)] [Section 50C] [Entire Act]

Union of India - Subsection

Section 50C(2)(a) in The Income Tax Act, 1961

(a)the assessee claims before any Assessing Officer that the value adopted] [or assessed or assessable] [ Substituted by Act 33 of 2009, Section 25, for certain words (w.e.f. 1.10.2009).][or assessed or assessable by the stamp valuation authority under sub-section (1) exceeds the fair market value of the property as on the date of transfer; [Inserted by Act 20 of 2002, Section 24 (w.e.f. 1.4.2003).]

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Union of India - Subsection

Section 50C(2)(a) in The Income Tax Act, 1961