DLC or circle rate of immovable property fixed by stamp duty/ Registrar office

Sir, Whether AO can make addition in the case of purchaser of property of the diffrence of actual purchase as per document and  DLC rate fixed by the registrar for stamp duty purpose. In my case actual purchase rate is lower to the DLC rate. whether declaration of deemed income is necessary. Presently, transactions are made below the DLC rate. Kindly clear whether DLC  rate is only considered for capital gain purpose and it is not applicable to purchaser of the property.

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