Section 50B is a special rule for calculating capital gains in the event of a resale. Because the break and enter is governed by a special provision, this section terminates all other provisions of the Act. „promotion“ includes sales promotion and any instrument that transfers inter-vivo furniture or real estate and is not expressly provided for by Schedule.“ In addition, under the provisions of the Right of Sale Act of 1930, read under Sections 17 and 18 of the Registration Act, 1908, the physical supply/transfer of a piece of property constitutes a valid transfer of a piece of property, if this is done by obtaining confirmation or receipt of that effect for the seizure and/or recognition of the transfer of property to those propertys. If the transfer of tangible real estate is made by physical delivery, no registration or stamp is required. However, stamp duty applies when an instrument is executed in writing to record a transfer, including for physical personal property. The KS Act departs from the BS and IS law, taking into account the specific provisions relating to the transfer of property and real estate within the meaning of Article 5 of the KS Act. Art. 5 E-Buchstabe e KS-Gesetz imposes stamp duty levied on an agreement to sell land with partial execution of the contractual contract. When the property is delivered or agreed before the transport is carried out, the prescribed stamp duty is in accordance with the section 20 obligation with respect to a deed of transport. Like the BS Act, the KS Act also provides a basis for calculating stamp duty on the tax paid on the transport record.
If ownership of the property is not delivered, the responsibility for the stamp is limited to these agreements at twenty thousand INR. In the case of the sale of property, sections 5 and 6 of the Indian Stamps Act, 1899, also apply and stamp duty is assessed on the basis of the highest value asset. For example, if the sale of land and machinery is to take place and the land with the highest value attracts the stamp duty on which it is calculated according to the statutory timetable. or it is common practice for the BTA to be structured as a „sale agreement.“ In such cases, the agreement provides a general framework under which the company is transferred to the reference date. BTA as it is not possible to consider a transfer and require the execution of a „promotional act“ on or before the completion date of the transfer. However, there are cases where the agreement contains recitals concerning the payment of the consideration that postpones the holding of the property at the same time as the appeasement of ownership of those assets. In such cases, the BTA takes the color „promotion“ and stamp duty is collected accordingly.