https://www.taxtmi.com/circulars?id=10169 Leases for a term of less than one year are not subject to registration and do not require a certificate under section 230-A of the Income-tax Act, 1961, whereas leases for periods exceeding one year require registration and the statutory certificate under section 230-A. en-us Sat, 23 Mar 1974 00:00:00 +0530 Sat, 11 Jun 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10169 Leases for a term of less than one year are not subject to registration and do not require a certificate under section 230-A of the Income-tax Act, 1961, whereas leases for periods exceeding one year require registration and the statutory certificate under section 230-A. Circulars Income Tax Sat, 23 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10169