On 30.3.2018, Mr. Nathan acquired a building for Rs. 10,00,000 when the State stamp valuation authority adopted Rs. 10,25,000 for stamp duty purpose. The amount taxable in the hands of Mr. Nathan u/s 56(2) will be ___

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1. On 30.3.2018, Mr. Nathan acquired a building for Rs. 10,00,000 when the State stamp valuation authority adopted Rs. 10,25,000 for stamp duty purpose. The amount taxable in the hands of Mr. Nathan u/s 56(2) will be ___