As per finance bill 2013, (A/Y 2014-15) the purchaser of the immovable property was liable to be taxed of the difference between the consideration paid and the stamp duty value, if the purchase consideration is less than that of stamp duty value.
Section specifically says that this section applies to HUF and indivisuals only.
My query is that is it applicable to companies ( private limited)also, if yes then under which section?
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