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of <h1>Immovable Property Jurisdiction: Authority of Registering Officer's Office Governs Purchase Functions Under Chapter XXC, Income-tax Rules 1962.</h1> Where an immovable property falls under the jurisdiction of multiple appropriate authorities, the authority within whose jurisdiction the office of the registering officer, as appointed under the Registration Act, 1908, is located, will serve as the appropriate authority. This authority is responsible for performing functions related to the purchase of immovable properties under Chapter XXC of the Income-tax Rules, 1962.
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