#section 50C
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592 articlesIncome Tax
Income Tax
S. 50C Addition on basis of mere stamp duty valuation without considering market price not justified
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Sec.50C applicable for computation of capital gains in real estate transaction in respect of seller only
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Deeming Provision U/s. 50C cannot be applied to Purchase to make addition U/s. 69B
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S. 50C Penalty for addition to Income of Assessee due to adoption of stamp duty value
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Section 50C applicable even if registration takes place subsequent to transfer
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If Assessee challenges adoption of Section 50C than A.O. must refer valuation to Valuation Officer
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Sec. 54EC exemption not available on deemed gain calculated u/s. 50C
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Penalty cannot be levied on the basis of deeming provision
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Without referring the matter to DVO, A.O. cannot compute capital gains u/s 50C
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S.50C not applies to transfer of booking rights
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Section 50C not applies to transfer of tenancy/ leasehold rights
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Section 50C – Fair market value determined by DVO cannot be replaced for full value of consideration
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Section 50C not applicable to tenancy rights and unregistered document
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