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    <title>The issue of certificates u/s.230 of Income Tax Act 1961.</title>
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    <description>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.</description>
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