#Section43CA #IncomeTax #Transfer #Assets #Consideration (1) Where the consideration received or accruing as a result of the transfer by an assessee of an asset (other than a capital asset), being land or a building or both, is less than the value adopted, assessed, or assessable by any authority of a State Government for the purpose of payment of stamp duty in respect of such transfer, the value so adopted, assessed, or assessable shall, for purposes of computing profits and