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)
Form No. 37-I filing requirement governs statements for transfer of immovable property under Chapter XXC. Statement under section 269UC(3) for transfer of immovable property must be furnished in Form No. 37-I, signed and verified by the parties to the transfer. The form is to be filed in duplicate with the appropriate authority within the prescribed time, which varies according to whether the agreement was made before Chapter XXC commenced in specified areas, before commencement in other areas, or after the agreement date in ordinary cases.
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Provisions expressly mentioned in the judgment/order text.
Form No. 37-I filing requirement governs statements for transfer of immovable property under Chapter XXC.
Statement under section 269UC(3) for transfer of immovable property must be furnished in Form No. 37-I, signed and verified by the parties to the transfer. The form is to be filed in duplicate with the appropriate authority within the prescribed time, which varies according to whether the agreement was made before Chapter XXC commenced in specified areas, before commencement in other areas, or after the agreement date in ordinary cases.
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