Section mapper · Capital gains
Section 50C of the Income-tax Act, 1961 is now
section 78 of the Income-tax Act, 2025
Selling property below the stamp duty value.
- Was
s.50C, Income-tax Act, 1961 (repealed)- Is now
s.78(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 78(1) keeps the substitution: if the consideration for land or a building is less than the stamp duty value, the stamp duty value is treated as the full value of consideration for computing the gain under section 72. The tolerance band and the valuation-reference route follow in the same section.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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