#section 50C
Log in to FollowEvery article filed under the “section 50C” tag — analysis, news and updates.
592 articlesIncome Tax
Income Tax
Section 50C Market Value on sale deed date or stamp duty value on sale agreement date
Income Tax
Income Tax
Provisos to S. 50C(1) inserted by FA, 2016 is retrospective & applies from 01/04/2003
Income Tax
Income Tax
S. 50C Difference upto 10% in Value given by Appellant & Dept Valuer-Ignore?
Income Tax
Income Tax
Transfer of leasehold rights in land won’t attract Section 50C
Income Tax
Income Tax
Sale Value U/s. 50C is to be adopted for deduction U/s. 54F
Income Tax
Income Tax
S. 50C in case sale consideration fixed prior to registration date
Income Tax
Income Tax
Provide relief when agreement date fixing sale consideration & Registration Date not same
Income Tax
Income Tax
S. 50C Bonafide transaction without alleged higher receipt not covered
Income Tax
Income Tax
Value of property under deeming provision u/s 50C need to be considered as on the date of agreement of sale
Income Tax
Income Tax
Valuation as per deeming provision u/s 50C not applicable on mere transfer of rights in land
Income Tax
Income Tax
Section 50C not applicable on sale of rights in land
Income Tax
Income Tax
Stamp duty value shall be deemed as full value of consideration if consideration for transfer lesser than stamp duty value
Income Tax
Income Tax
No concealment of income by the assessee if addition is merely based on deeming provision of sec 50C
Income Tax
Income Tax
