Tax clearance requirement for partition of HUF before registration when property exceeds prescribed threshold Instruments evidencing partition of immovable property between co parceners fall within Section 17(1)(b) of the Registration Act as documents creating, declaring, assigning, limiting or extinguishing rights; where the property value exceeds the statutory threshold the provisions of section 230A of the Income tax Act apply and the vendor must submit the tax clearance certificate to the registering officer before registration.
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 partition of HUF before registration when property exceeds prescribed threshold
Instruments evidencing partition of immovable property between co parceners fall within Section 17(1)(b) of the Registration Act as documents creating, declaring, assigning, limiting or extinguishing rights; where the property value exceeds the statutory threshold the provisions of section 230A of the Income tax Act apply and the vendor must submit the tax clearance certificate to the registering officer before registration.
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