https://www.taxtmi.com/circulars?id=9424 Instruments evidencing partition of immovable property between co parceners fall within Section 17(1)(b) of the Registration Act as documents creating, declaring, assigning, limiting or extinguishing rights; where the property value exceeds the statutory threshold the provisions of section 230A of the Income tax Act apply and the vendor must submit the tax clearance certificate to the registering officer before registration. en-us Thu, 29 Oct 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9424 Instruments evidencing partition of immovable property between co parceners fall within Section 17(1)(b) of the Registration Act as documents creating, declaring, assigning, limiting or extinguishing rights; where the property value exceeds the statutory threshold the provisions of section 230A of the Income tax Act apply and the vendor must submit the tax clearance certificate to the registering officer before registration. Circulars Income Tax Thu, 29 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9424