https://www.taxtmi.com/caselaws?id=10479 The governing provision for an agreement to transfer immovable property is determined by the date of execution of the agreement, not by a later filing of Form No. 37-I. On the stated facts, an agreement executed on 11 June 1986 fell under Chapter XX-A because Chapter XX-C came into force only on 1 October 1986. The later statutory form filing under Rule 48L(2) did not alter the applicable regime. The note therefore treats Chapter XX-C as inapplicable and Chapter XX-A as the operative provision for that transaction. en-us Thu, 15 Jan 2004 00:00:00 +0530 Thu, 16 Jul 2009 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10479 The governing provision for an agreement to transfer immovable property is determined by the date of execution of the agreement, not by a later filing of Form No. 37-I. On the stated facts, an agreement executed on 11 June 1986 fell under Chapter XX-A because Chapter XX-C came into force only on 1 October 1986. The later statutory form filing under Rule 48L(2) did not alter the applicable regime. The note therefore treats Chapter XX-C as inapplicable and Chapter XX-A as the operative provision for that transaction. Case-Laws Income Tax Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10479