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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
29 July 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
29 July 2026
ACCOUNTANT

ONESTEP GST SOLUTION

New Delhi

B.Com

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Follow