Income Tax — Section 50C, 55(2)(b), 56(2)(x)
Section 50C(2) SDV challenge FMV certificate; Section 55(2)(b) retrospective FMV as on 1 April 2001; Finance Act 2024 Method A and Method B comparative; and Section 56(2)(x) gift or below-SDV purchase valuation. For the full capital gain framework, see Capital Gain Valuation .