Stamp duty Value and Claim of Deduction U/Sec. 80IBA

As per provisions of Sec. 80IBA, the maximum value of the house to be constructed for being eligible for deduction  under this section for projects approved after 1.09.2019 shall be restricted to Rs. 45 lakhs as per Stamp duty Rates. Does this means developers can sale the units for any consideration more than 45 lakhs also till the stamp duty valuation is 45 lakhs. ? Whether tolarance limit of 10% as given in Sec. 43CA and 50C is applicable while considering stamp duty rates of the residential units for claiming deduction U/Sec.80IBA ? pl guide .

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