Ans. The difference between actual consideration and
Stamp duty value is of Rs. 1,00,000/- (Rs. 27,00,000 less Rs. 26,00,000),
which is higher than Rs. 50,000/-, but it does not satisfy the other condition
i.e. difference between Stamp duty value
and consideration should be more than 10% of consideration of Rs. 26,00,000/-
i.e. Rs. 2,60,000/-. Accordingly, said difference of Rs. 1,00,000/- shall not
be considered as income in the hands of NR.