Registering a property below the government value?

See whether the 10% safe harbour saves the seller and the buyer — and what to do before you sign.

Income-tax Act, 2025 · rules as at 11 Oct 2026

1 Enter the price and the values 2 Tell us how the token was paid 3 See who is taxed 4 Print the check
The guideline value the sub-registrar will apply.
Leave blank if it's the same.
Pick the first answer if the token went by UPI or transfer.

Your answer

Who is taxed on the gap

Value usedGapTaxed onAbout
About the seller and the buyer
The seller has owned it for more than 2 years
Yes — most resales.
30% — we assumed the top rate; change it.
Names for the printed check

Your CA letterhead (optional) — saved on this device.

How this works
  • The seller. If the stamp duty value is more than 110% of the price, the seller's gain is worked out as if the price were the stamp duty value. At exactly 110% or below, the price stands.
  • The buyer. If the stamp duty value beats the price by more than ₹50,000 and more than 10% of the price, the whole gap is the buyer's income. Relatives are left out.
  • The agreement-date value. Both sides can use the value on the agreement date instead — but only if part of the price was paid by bank transfer, UPI, cheque, draft or card on or before that date. Cash never counts.
  • A Valuation Officer. If the stamp duty value is above the real market value, the seller (and the buyer) can ask for a Valuation Officer's report in the assessment; the lower value is used.
  • TDS. The buyer deducts 1% on the higher of the price and the stamp duty value, unless both are under ₹50 lakh.
  • Who this is for. An ordinary owner on both sides — not a builder selling stock — and a resident seller.

Sections: Income-tax Act, 2025 ss.78, 92(2)(m), 92(4), 393(1).

A check under the Income-tax Act, 2025 (ss.78 and 92) as at 11 Oct 2026. Tax figures are approximate (no surcharge). It doesn't compute stamp duty or your capital gain. Confirm with your CA before you register.

Want a CA to check the deal before you register? Karan's firm does this → cakarangupta.com

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