My client purchased land in 1999 as per Satakhat and paid amount but due to some dispute purchase agreement was made in 2016. During this period Jantri Value increased so he  paid stamp duty on Jantri Value  but value in purchase agreement was actual value originally decided. So my question, my client liable to u/s.50(C) or not.

Reply: As per proviso to section 50C  where the date of the agreement fixing the amount of consideration and the date of registration for the transfer of the capital asset are not the same, the value adopted or assessed or assessable by the stamp valuation authority on the date of agreement may be taken for the purposes of computing full value of consideration for such transfer:

Provided further that the first proviso shall apply only in a case where the amount of consideration, or a part thereof, has been received by way of an account payee cheque or account payee bank draft or by use of electronic clearing system through a bank account or through such other electronic mode as may be prescribed, on or before the date of the agreement for transfer.

Therefore, if you fulfill the above condition the provision of section 50C shall not be applicable.