Sections Involved: 43CA, 50C & 56(2)(x) of Income Tax Act, 1961. Sale /Transfer of land or building on consideration less than Stamp Duty Value
source https://www.caclubindia.com/articles/transfer-of-property-for-less-than-stamp-duty-value-some-implications--46549.asp
source https://www.caclubindia.com/articles/transfer-of-property-for-less-than-stamp-duty-value-some-implications--46549.asp
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