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)
Section 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
Income-tax Act, 1961 Chapter XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
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Restrictions on revocation of immovable property transfer agreements bar alteration or transfer until purchase orders lapse or are abrogated. The provision prohibits any person from revoking or altering an agreement for transfer of immovable property or transferring such property where a prescribed statement has been furnished, unless the statutory purchase order by the Central Government has not been made and the period for making it has expired, or a made purchase order has been abrogated; any transfer in contravention is void.
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.
Restrictions on revocation of immovable property transfer agreements bar alteration or transfer until purchase orders lapse or are abrogated.
The provision prohibits any person from revoking or altering an agreement for transfer of immovable property or transferring such property where a prescribed statement has been furnished, unless the statutory purchase order by the Central Government has not been made and the period for making it has expired, or a made purchase order has been abrogated; any transfer in contravention is void.
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