Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Value of immovable property thresholds determine when section applicability varies by agreement date and notified urban area. Value of immovable property is determined by apparent consideration thresholds tied to the agreement date: a single threshold applies if the agreement was entered into on or before 31 July 1995; for agreements entered into after that date, area-specific apparent consideration thresholds apply as set out in the Rule's Table, differentiating major metropolitan areas and other notified urban regions to determine when the valuation provision is triggered.
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Provisions expressly mentioned in the judgment/order text.
Value of immovable property thresholds determine when section applicability varies by agreement date and notified urban area.
Value of immovable property is determined by apparent consideration thresholds tied to the agreement date: a single threshold applies if the agreement was entered into on or before 31 July 1995; for agreements entered into after that date, area-specific apparent consideration thresholds apply as set out in the Rule's Table, differentiating major metropolitan areas and other notified urban regions to determine when the valuation provision is triggered.
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