https://www.taxtmi.com/caselaws?id=10479 Chapter XX-A governed a transfer agreement executed before Chapter XX-C came into force. The applicable statutory regime is determined by the agreement's execution date, not by subsequent filing of Form No. 37-I under Rule 48L(2). Accordingly, filing that form did not bring the transaction within Chapter XX-C or alter the law governing the transfer. The transfer remained subject to the earlier statutory regime in force when the agreement was executed. 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 Chapter XX-A governed a transfer agreement executed before Chapter XX-C came into force. The applicable statutory regime is determined by the agreement's execution date, not by subsequent filing of Form No. 37-I under Rule 48L(2). Accordingly, filing that form did not bring the transaction within Chapter XX-C or alter the law governing the transfer. The transfer remained subject to the earlier statutory regime in force when the agreement was executed. Case-Laws Income Tax Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10479