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IndiaTax & ComplianceUpdated: Sep 13, 2026
Direct Answer
Property sales in AIS are reported based on the registrar's data, showing the Sale Consideration and the Stamp Duty Value (SDV). If the SDV is higher than the sale price by more than 10%, you must use the SDV as the sale consideration under Section 50C for Capital Gains.
The Section 50C Trap
When you sell immovable property, the sub-registrar reports the transaction (SFT-012) to the tax department. The AIS will capture two values:
- The actual agreement value (Sale Consideration)
- The Stamp Duty Value (Circle Rate)
Under Section 50C, if the Stamp Duty Value exceeds the actual sale consideration by more than 10%, the Stamp Duty Value is deemed to be the full value of consideration for calculating capital gains.
What to Check
- Compare AIS with Sale Deed: Ensure the values match your registered document.
- Check TDS (Form 26AS): The buyer should have deducted 1% TDS under Section 194-IA (if property value exceeds ₹50 Lakhs).
- Handle Co-ownership: If you co-own the property (e.g., 50% share), the AIS might show the full value against your PAN. Submit AIS feedback stating 'Information is partially correct' and declare only your 50% share in the ITR.