Buying of property at a price more than SDV

Price will be always at actual

Agreement value added with incidental expenses will be capitalized as cost of acquisition.

However for tax purposes if SDV is more than 5% that is 105% or above of actual value then SDV will be considered as cost and difference will be taxable as income under income from other sources. (in buyer's hands). The said 105% will become 110% or above effective from 1-4-2020 (FY 2020-2021)