https://www.taxtmi.com/acts?id=3374 The Chapter defines key terms for acquiring immovable property to counteract tax evasion: apparent consideration for sale, exchange and lease (including discounted value for deferred payments), fair market value as the open market price or lease premium equivalent, the competent authority as the Joint Commissioner, the instrument of transfer as registered instruments or statements, and the scope of "immovable property", "transfer" and "person interested" to determine coverage and valuation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 31 Jul 2025 16:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3374 The Chapter defines key terms for acquiring immovable property to counteract tax evasion: apparent consideration for sale, exchange and lease (including discounted value for deferred payments), fair market value as the open market price or lease premium equivalent, the competent authority as the Joint Commissioner, the instrument of transfer as registered instruments or statements, and the scope of "immovable property", "transfer" and "person interested" to determine coverage and valuation. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3374