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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Transfers of Immovable Property to Relatives Out of Love Exempt Under Income Tax Act Section Provisions</h1> The provisions of this chapter do not apply to transfers of immovable property where the transfer agreement is made by an individual to a relative out of natural love and affection, provided the agreement explicitly states this reason. This exemption excludes such transfers from the chapter's regulatory scope under the Income Tax Act, 1961.
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