Section 50C (Stamp Duty Valuation Rules) apply only if Land or Building is sold and not when assessee sold right in property
Functionality for processing of returns having refund claims which were not processed within the time allowed u/s 143(1) due to some technical or other reasons
Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
