Registration requirement for immovable property transactions mandates written statements and prescribed registration to prevent tax evasion. Transactions involving possession in part performance and transactions conferring rights in a building must be reduced to writing as a statement by each ... Summary
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Registration requirement for immovable property transactions mandates written statements and prescribed registration to prevent tax evasion.
Transactions involving possession in part performance and transactions conferring rights in a building must be reduced to writing as a statement by each party or by a party acting for others. Each statement must be in the prescribed form, set out prescribed particulars, be verified in the prescribed manner, and be registered with the competent authority in the prescribed manner and within the prescribed time by the parties or their representative.
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