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    <title>Are there any cases in which immovable property received by an individual or HUF for less than its stamp duty value is not charged to tax?</title>
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    <description>No tax arises on immovable property received for less than stamp duty value when the property is received from relatives, by an HUF from its members, on the occasion of marriage, under a will or by inheritance, in contemplation of death, from a local authority, from specified charitable or educational institutions and registered trusts, or through transactions not regarded as transfer such as HUF partition distributions, prescribed intra group transfers, amalgamation, demerger and specified banking or co operative reorganisations, and transfers to trusts benefiting an individual&#039;s relatives.</description>
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    <pubDate>Mon, 25 Dec 2023 12:56:00 +0530</pubDate>
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      <description>No tax arises on immovable property received for less than stamp duty value when the property is received from relatives, by an HUF from its members, on the occasion of marriage, under a will or by inheritance, in contemplation of death, from a local authority, from specified charitable or educational institutions and registered trusts, or through transactions not regarded as transfer such as HUF partition distributions, prescribed intra group transfers, amalgamation, demerger and specified banking or co operative reorganisations, and transfers to trusts benefiting an individual&#039;s relatives.</description>
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