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of <h1>Registering Officers Must Report Property Transfers Under Section 269(2)(b) of Income-tax Act; Form 37H Omitted.</h1> Fortnightly returns under section 269(2)(b) of the Income-tax Act, 1961, require registering officers to report on documents related to the transfer of immovable property. The form, previously known as Form No. 37H, was omitted following Notification No. 83/2021. It included details such as the registration number, transferee's name, stated consideration, and property value for stamp duty purposes. Officers certified the accuracy of these details and ensured compliance with the requirement to obtain statements in Form No. 37G. The form also required the inclusion of income-tax clearance certificates for transactions exceeding 50,000.
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