{"id":30114,"date":"2022-10-08T12:18:58","date_gmt":"2022-10-08T06:48:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=30114"},"modified":"2022-10-08T12:18:58","modified_gmt":"2022-10-08T06:48:58","slug":"50c-and-455a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/50c-and-455a\/","title":{"rendered":"50C and 45(5A)"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>In case of assessee, who is HUF and owner of land has executed the specified agreement with the developers for development of land in the FY 2019-20. on the obtaining of the completion certificate of the project it is noticed that\u00a0 Stamp duty value of developed structure is\u00a0 higher than fair market value. In this situation whether there is any\u00a0 impact of section 50C also<b>.\u00a0<\/b><\/p>\n<p>pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[707,78],"class_list":["post-30114","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-agreement-with-developer","qa_tag-huf"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/30114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30114"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30114"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=30114"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=30114"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=30114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}