Enter the price, the two stamp duty values and the dates — see whether the 10% safe harbour saves the seller and the buyer, and why the token must go by bank.
v1 — first publication 2026-11-04.
Enter the price, the two stamp duty values and the dates — see whether the 10% safe harbour saves the seller and the buyer, and why the token must go by bank.
v1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Enter the price, the two stamp duty values and the dates — see whether the 10% safe harbour saves the seller and the buyer, and why the token must go by bank.
Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.
Income-tax Act, 2025 — s.78(1) and provisos (ex-s.50C: stamp duty value as sale consideration, 110% band, agreement-date value with a banking-mode payment), s.78(2)–(3) (Valuation Officer, lower value), s.92(2)(m) (ex-s.56(2)(x): buyer's income, higher of ₹50,000 and 10%), s.92(3) (relatives and other exclusions), s.92(4) (agreement date; Valuation Officer), s.393(1) Table Sl. 3(i) (ex-s.194-IA: 1% TDS on the higher of consideration and stamp duty value, ₹50 lakh threshold).
The workspace opens on tools.cakarangupta.com so site login and browser storage stay isolated. Print and local downloads work in the tool itself.
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