https://www.taxtmi.com/caselaws?id=21783 The court held that the requirement of an income-tax clearance certificate under section 230A of the Income-tax Act did not apply to the petitioners, heirs of the deceased property owner, as each heir inherited a quantified share of the property valued at less than Rs. 2 lakhs. Since the total property value did not exceed Rs. 2 lakhs for each individual heir, the court ruled that the tax clearance certificate was unnecessary for the registration of the property conveyance document. The writ petition was allowed in favor of the petitioners without costs. en-us Tue, 19 Nov 1991 00:00:00 +0530 Sat, 28 Nov 2009 16:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21783 The court held that the requirement of an income-tax clearance certificate under section 230A of the Income-tax Act did not apply to the petitioners, heirs of the deceased property owner, as each heir inherited a quantified share of the property valued at less than Rs. 2 lakhs. Since the total property value did not exceed Rs. 2 lakhs for each individual heir, the court ruled that the tax clearance certificate was unnecessary for the registration of the property conveyance document. The writ petition was allowed in favor of the petitioners without costs. Case-Laws Income Tax Tue, 19 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21783