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of <h1>Real property owners must notify tax commissioner within a year of acquisition per amended Section 281A.</h1> Section 281A of the Income-tax Act is amended to require that the real owner of a property must notify the Commissioner within one year of acquisition using a prescribed form. If the property was acquired before March 1, 1984, the same requirement applies from that date. For properties valued at fifty thousand rupees or less, notice must be given before any related suit. The Commissioner is obligated to issue a certified copy of the notice within fourteen days of application by the claimant or their representative, upon payment of the prescribed fee.
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