Section 50C → Section 67
Special provision for full value of consideration in certain cases
Quick Answer
Section 50C of the Income Tax Act, 1961 (Special provision for full value of consideration in certain cases) corresponds to Section 67 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 50C
In the 1961 statute, Section 50C deals with special provision for full value of consideration in certain cases. If real estate is sold below Stamp Duty Value, the SDV is deemed as the sale price for calculating Capital Gains.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 50C is retained and renumbered as Section 67 of the Income-tax Act, 2025. Retained. The safe harbor limit (where variance up to 10% is tolerated) is maintained.
The transition impact on Section 50C is assessed as Very High. Clamps down on black money in real estate transactions.
Sec 50C
Provision Summary
If real estate is sold below Stamp Duty Value, the SDV is deemed as the sale price for calculating Capital Gains.
Sec 67
Provision Summary
Retained. The safe harbor limit (where variance up to 10% is tolerated) is maintained.
Key Changes & Highlights
- Direct API integration with state-level land registries to auto-populate Stamp Duty Values in the ITR.
Related Sections
Frequently Asked Questions
Which subject does Section 50C of the 1961 Act cover?
Section 50C of the Income Tax Act, 1961 covers special provision for full value of consideration in certain cases. If real estate is sold below Stamp Duty Value, the SDV is deemed as the sale price for calculating Capital Gains.
What is the new section number for Section 50C under the Income-tax Act, 2025?
Section 50C of the Income Tax Act, 1961 maps to Section 67 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The safe harbor limit (where variance up to 10% is tolerated) is maintained.
How does the Income-tax Act, 2025 affect Section 50C in practice?
The transition impact for Section 50C is rated Very High. Clamps down on black money in real estate transactions.
What is new about Section 50C under the Income-tax Act, 2025?
Direct API integration with state-level land registries to auto-populate Stamp Duty Values in the ITR. These points are specific to Section 50C (Special provision for full value of consideration in certain cases).
Disclaimer: This mapping of Section 50C (Special provision for full value of consideration in certain cases) to Section 67 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 50C is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 50C?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?