Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Transfer of immovable property reporting required: statement must accompany instrument before registration; periodic reporting to authorities. No registering officer shall register a document purporting to transfer immovable property unless a duplicate statement in the prescribed form, verified in the prescribed manner and setting forth prescribed particulars, is furnished with the instrument; an exception applies for transfers showing an apparent consideration below a prescribed threshold, with the term defined by reference to clause (a) of section 269A as adapted. The registering officer must, fortnightly, forward one set of received statements to the competent authority and file a prescribed fortnightly return of particulars for registered documents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of immovable property reporting required: statement must accompany instrument before registration; periodic reporting to authorities.
No registering officer shall register a document purporting to transfer immovable property unless a duplicate statement in the prescribed form, verified in the prescribed manner and setting forth prescribed particulars, is furnished with the instrument; an exception applies for transfers showing an apparent consideration below a prescribed threshold, with the term defined by reference to clause (a) of section 269A as adapted. The registering officer must, fortnightly, forward one set of received statements to the competent authority and file a prescribed fortnightly return of particulars for registered documents.
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