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        Income Tax

        Section 269UP - Chapter not to apply where transfer of immovable property effected after certain date

        Income-tax Act, 1961
        Chapter XX-C
        PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

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        Transfer of immovable property excluded from Chapter application when effected on or after the specified effective date. Provisions of the Chapter do not apply to transfers of immovable property effected on or after 1 July 2002, thereby excluding such post effective date transfers from the Chapter's regulatory scope.
                          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 excluded from Chapter application when effected on or after the specified effective date.

                              Provisions of the Chapter do not apply to transfers of immovable property effected on or after 1 July 2002, thereby excluding such post effective date transfers from the Chapter's regulatory scope.


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