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    <title>Value of immovable property</title>
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    <description>Thresholds for the value of immovable property under section 269UC depend on the date of the transfer agreement and, for agreements after 31 July 1995, on the notified area where the property is situated. For agreements entered into on or before that date, the relevant value is apparent consideration exceeding 10 lakh rupees. For later agreements, different area-wise limits apply, including higher thresholds for Greater Bombay and Delhi and lower thresholds for other notified metropolitan or urban areas.</description>
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      <description>Thresholds for the value of immovable property under section 269UC depend on the date of the transfer agreement and, for agreements after 31 July 1995, on the notified area where the property is situated. For agreements entered into on or before that date, the relevant value is apparent consideration exceeding 10 lakh rupees. For later agreements, different area-wise limits apply, including higher thresholds for Greater Bombay and Delhi and lower thresholds for other notified metropolitan or urban areas.</description>
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