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of <h1>Written documentation and registration required for possession and rights acquisition in immovable property under part performance contracts</h1> Transactions involving possession of immovable property under part performance contracts and acquisitions of rights in buildings through membership or share acquisition in entities, excluding registered sales, exchanges, or leases, must be documented in writing by the parties involved. These statements must follow prescribed formats, include required particulars, be properly verified, and be registered with the competent authority within the specified timeframe. This provision aims to ensure transparency and prevent tax evasion related to immovable property transactions.
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