Section 50C of the Act is a specific provision for determining the total value of the consideration when transferring real estate. It provides that the value thus accepted, assessed or appeased is considered to be the full value of the consideration if the consideration agreed upon in the transfer of land or construction or both is less than the value accepted or assessed by the stamp assessment authority for the payment of stamp duty for that transfer. and capital gains are calculated on the basis of this consideration in accordance with Section 48 of the Income Tax Act. The courts have found that anything that, under local law, can be characterized as “property” and that is outside the legal exclusions described above is not considered an investment; On the contrary, the courts consider that the term “capital investment” should be interpreted in a restrictive manner in order to meet The objective of Congress to allow capital treatment only in situations that typically involve the realization of a capital gain that has accumulated over a long period of time. To remedy this anomaly in the Act, the Finance Act 2016 amended Section 50C. After modification, if the date of the agreement to fix the consideration of sale and the actual date of registration of the sale of land or construction are not identical, the value accepted by the ASA at the time of the agreement can be considered as a consideration of sale. However, in order to qualify for this benefit, at least part of the sales consideration will be received through an account check or a proposed bank account or ECS on the date or before the date of the transfer agreement. This amendment makes it easier for taxpayers involved in the sale of land or construction, as negotiations usually take a long time. In one case, the Tribunal found, for example, that two factors were determining its decision, namely that a sale resulted in a decent income, but also recognized that these factors could not, in all cases, be appropriate: there was no underlying investment of the taxpayer in exchange for “property rights” and the sale of the right did not reflect any increase in value relative to an underlying asset. , owned by the subject. [xvii] Consideration of the sale is determined at the time of the conclusion of the sale agreement, when there are sometimes significant deficiencies in the conclusion of a transaction (i.e. a sale agreement) and the actual completion of the transaction (i.e. the deed of sale), and the value is the value at the time of the execution of the deed of sale recognized in Section 50C for the calculation of the capital gain , since for the purposes of the computer stamp tax for the registration of sales legs.