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)
Certificate of no objection required before transfer of specified immovable property; registration and transfers barred without it. Transfers and registrations of immovable property above the prescribed value require a certificate of no objection from the appropriate authority; registrars must not register instruments nor may persons effect transfers without that certificate confirming no objection to the transfer for an amount equal to the apparent consideration. If the authority does not order purchase by the Central Government or that order is abrogated, the authority must issue and deliver the certificate to transferor and transferee.
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.
Certificate of no objection required before transfer of specified immovable property; registration and transfers barred without it.
Transfers and registrations of immovable property above the prescribed value require a certificate of no objection from the appropriate authority; registrars must not register instruments nor may persons effect transfers without that certificate confirming no objection to the transfer for an amount equal to the apparent consideration. If the authority does not order purchase by the Central Government or that order is abrogated, the authority must issue and deliver the certificate to transferor and transferee.
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