As per section 48 of Income Tax Act, 1961, it is provided that where the stamp duty value does not exceed __________ of the consideration received or accruing as a result of the transfer, the consideration so received or

As per section 48 of Income Tax Act, 1961, it is provided that where the stamp duty value does not exceed __________ of the consideration received or accruing as a result of the transfer, the consideration so received or accruing as a result of the transfer shall, for the purpose for computing profits and gains from transfer of such assets, be deemed to be the full value of the consideration.