Sale value - sale deed or AIS

If the transaction value is 50 lakhs, how come it is reported as 1 Cr. in AIS? Need to check the circle rate of the property as reported by Sub-Registrar.

Office clerk says circle rate is 1C, but then how did the buyer manage sub registrar to pay stamp duty on 50 L, I don't know. If the circle rate is 1C, he should have paid stamp duty on 1C even though transaction value is 50L.

Sub registrar would have initiated action for lack of stamp duty; or he may initiate it at later stage. But for income tax purpose you have to consider the value as 1 Cr only; otherwise bound to get notice.