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Relevance of stamp duty value of property under income tax laws
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In order to plug the loopholes in real estate transactions and to avoid litigations, the Income Tax Department benchmarks the valuation of property against its stamp duty valuation. For levy of stamp duty on property, various state governments come out with an annual ready reckoner of rates for valuation of property. This is also called circle rates in north India.
In this article, I intend to discuss some of the important provisions of income tax laws which refer to stamp duty valuation of a
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