Tax clearance requirement for property transfers must be certified to protect recovery, with certificates issued promptly. Section 230A bars registration of instruments transferring title or interest in non agricultural property above a specified value unless the Income Tax Officer certifies that the person has paid, or made satisfactory arrangements for payment of, all existing direct tax liabilities, or that registration will not prejudice recovery; administrative instruction directs that tax clearance certificate applications be processed and suitable action taken within one week of receipt to avoid undue hardship.
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.
Tax clearance requirement for property transfers must be certified to protect recovery, with certificates issued promptly.
Section 230A bars registration of instruments transferring title or interest in non agricultural property above a specified value unless the Income Tax Officer certifies that the person has paid, or made satisfactory arrangements for payment of, all existing direct tax liabilities, or that registration will not prejudice recovery; administrative instruction directs that tax clearance certificate applications be processed and suitable action taken within one week of receipt to avoid undue hardship.
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