Full value of consideration for immovable property
Where the stamp duty value of immovable property exceeds the actual sale consideration by more than 10%, the stamp duty value is taken as the full value of consideration for capital gains computation.
Key provisions
- Where the stamp duty value of immovable property exceeds the actual sale consideration by more than 10%, the stamp duty value is taken as the full value of consideration for capital gains computation.
Use via API
GET/v1/tax-law/sections/by-2025-ref/113
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/113
RESPONSE · 200 OK
{
"act_2025_ref": "113",
"old_reference": "Section 50C, Income Tax Act 1961",
"title": "Full value of consideration for immovable property",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}