03 November 2009
NO SUCH CLAIM , IF SALES CONSIDERATION IS MORE THAN SAME WILL BE LIABLE TO CAP GAIN IN HAND OF SPOUSE , IF SALES CONSIDERATION IS LOWER THE RATE OF STAMP DUTY VALUATION THAN HE MAY ADOPT THE RATE OF STAMP DUTY VALUATION RATE.
HOWEVER IF HIGHER SALE CONSIDERATION THERE IS NO SUCH RESTRICTIONS
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