https://www.taxtmi.com/circulars?id=9117 Transfer restrictions in the Urban Land (Ceiling and Regulation) Act do not apply to involuntary sales by a Tax Recovery Officer under the Second Schedule of the Income-tax Act, 1961, so sections 26 and 27 permissions or notices are unnecessary; however, the sale and delivery of possession must occur before a section 10(3) notification vests the land in the State, after which the property cannot be auctioned in a recovery proceeding. en-us Wed, 28 Sep 1977 00:00:00 +0530 Thu, 02 Jun 2011 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9117 Transfer restrictions in the Urban Land (Ceiling and Regulation) Act do not apply to involuntary sales by a Tax Recovery Officer under the Second Schedule of the Income-tax Act, 1961, so sections 26 and 27 permissions or notices are unnecessary; however, the sale and delivery of possession must occur before a section 10(3) notification vests the land in the State, after which the property cannot be auctioned in a recovery proceeding. Circulars Income Tax Wed, 28 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9117