Would any taxability arise if an immovable property is received for less than its stamp duty value?

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..... n or persons any immovable property(being land or building or both): * * without consideration, the stamp duty value of which exceeds Rs. 50,000 then the stamp duty value shall be chargeable to tax. * for a consideration, if stamp duty value exceeds the amount of consideration and the difference between stamp duty value and consideration is more than Rs. 50,000, then such difference is char .....

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..... t​he Assessing officer may refer the valuation of such property to a Valuation Officer, and the provisions of section 50C and sub-section (15) of section 155 shall apply in relation to stamp duty value of such property as they apply for valuation of a capital asset under those sections. * To boost the demand in the real-estate sector and to enable the real-estate developers to sell their u .....

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