https://www.taxtmi.com/caselaws?id=14982 An instrument acknowledging extinction of a charge over immovable property is treated as a non-testamentary document declaring extinction of rights and is compulsorily registrable under the Registration Act, 1908. Where the document falls within the relevant classes of registrable instruments, registration is barred unless the prescribed income-tax clearance certificate under section 230A of the Income-tax Act, 1961 is produced. The effect is that a discharge or release deed extinguishing a mortgage-like charge cannot be registered without first satisfying the statutory tax-clearance requirement. en-us Thu, 03 Feb 2000 00:00:00 +0530 Mon, 27 Jul 2009 14:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14982 An instrument acknowledging extinction of a charge over immovable property is treated as a non-testamentary document declaring extinction of rights and is compulsorily registrable under the Registration Act, 1908. Where the document falls within the relevant classes of registrable instruments, registration is barred unless the prescribed income-tax clearance certificate under section 230A of the Income-tax Act, 1961 is produced. The effect is that a discharge or release deed extinguishing a mortgage-like charge cannot be registered without first satisfying the statutory tax-clearance requirement. Case-Laws Income Tax Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14982