Owner definition expanded to include transfers to spouse/minor, possession under contract, cooperative allotments, and long-term rights. Clause 25 defines owner for sections 20-24 to include: individuals transferring property without adequate consideration to a spouse or a minor child (with stated exceptions); holders of impartible estates; members of co operative societies or similar associations allotted or leased premises under house building schemes; persons in possession under part performance contracts as per section 53A; and persons acquiring rights in a building either by transfer (sale, exchange, or long leases) or by transactions that enable enjoyment of the property, excluding short-term leases.