Cost of acquisition for capital gains

As per section 50C, full value of consideration is deemed to be the government stamp duty value if actual sale consideration is less than it. Similarly, while determining cost of acquisition, is there any such deeming provision, especially if actual cost is more than stamp duty value then reducing the cost to stamp duty value, etc?

 

I believe there should not be any such provision as stamp duty would have been paid on a higher value that time, but still would like to have views of experts. Thanks in advance.

Replies (2)
please note that the cost of acquisition will be the actual cost that one incurs while purchasing the property. also the coa is indexed with the current years index to that of the year of purchase to bring it in line with the sale consideration
there is no such provizion for coa
cost will be taken as actual value paid
even if it is hogher than sdv

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