Rules

48I Rate of interest for determination of discounted value of consideration

[PART XC

PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC

Rate of interest for determination of discounted value of consideration.

48-I. The rate of interest for determination of the discounted value of consideration under sub-clause (1) or sub-clause (2) of clause (b) of section 269UA shall be eight per cent per annum.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.