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        Income Tax

        Section 269Q - Chapter not to apply to transfers to relatives

        Income-tax Act, 1961
        Chapter XX-A
        ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

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        Exemption for transfers to relatives for natural love and affection below fair market value where instrument contains a recital. The Chapter shall not apply to transfers of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to that effect is made in the instrument of transfer.
                          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.

                              Exemption for transfers to relatives for natural love and affection below fair market value where instrument contains a recital.

                              The Chapter shall not apply to transfers of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to that effect is made in the instrument of transfer.


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