During year, assessee purchased a property and paid consideration which was 5.93 per cent less than stamp duty valuation. Difference between two was added to income of assessee as income from other sources under section 56(2)(x), by Assessing Officer since it did not fall within tolerance band of 5 per cent as available under said section. Amendment in section 56(2)(x) pertaining to increase in tolerance band for variation between stamp duty valuation and actual consideration from 5 per cent to 10 per cent by Finance Act, 2020 is clarificatory/curative in nature having retrospective effect.Therefore, since difference in instant case was less than 10 per cent, no addition could be made in respect of difference between stamp duty valuation and actual consideration during relevant year. (AY. 2018-19)