Income tax clearance requirement limited to taxable persons; not required where the Government is the transferor for document registration. The term person in section 230A is limited to entities liable to pay income tax and specified statutory levies; therefore an income tax clearance certificate under that provision is not required for registrations where the Government is the transferor, and this construction is to be communicated to relevant officers.
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.
Income tax clearance requirement limited to taxable persons; not required where the Government is the transferor for document registration.
The term person in section 230A is limited to entities liable to pay income tax and specified statutory levies; therefore an income tax clearance certificate under that provision is not required for registrations where the Government is the transferor, and this construction is to be communicated to relevant officers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
