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        F. Acts / Amendment Acts

        Section 100 - Insertion of new section 269UP

        Finance Act, 2002
        Chapter III
        DIRECT TAXES

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        Non-application of chapter to transfers of immovable property effected after specified date alters statutory coverage of provisions. The amendment inserts a provision that the provisions of this Chapter shall not apply to, or in relation to, the transfer of any immovable property effected on or after a specified date, thereby creating a temporal cutoff removing the Chapter's application to such transfers.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Non-application of chapter to transfers of immovable property effected after specified date alters statutory coverage of provisions.

                                The amendment inserts a provision that the provisions of this Chapter shall not apply to, or in relation to, the transfer of any immovable property effected on or after a specified date, thereby creating a temporal cutoff removing the Chapter's application to such transfers.


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