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What is the meaning of stamp duty value and what is its relevance while computing capital gain in case of transfer of capital asset, being land or building or both?

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..... x - Frequently Asked Questions (FAQs) - Income Tax - Manuals - Ans. Stamp duty value means the value adopted or assessed or assessable by any authority of a State Government for the purpose of pay .....

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..... A.Y 2019-20) From assessment year 2019-20 actual sales consideration will be treated as full value consideration if stamp duty value does not exceeds 105% of actual sales consideration. In case wh .....

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