https://www.taxtmi.com/caselaws?id=37689 For purposes of Chapter XX-A of the Income-tax Act, 1961, a transfer of immovable property is treated as completed on registration of the instrument, not merely on execution. The statutory scheme of sections 269A, 269C, 269D and 269F, together with the registration-based time limit in the proviso to section 269D, shows that the acquisition machinery operates on transfers completed by registration. Section 47 of the Registration Act, 1908 does not deem the transfer complete earlier so as to displace that scheme. en-us Fri, 05 Nov 1976 00:00:00 +0530 Wed, 31 Mar 2010 15:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37689 For purposes of Chapter XX-A of the Income-tax Act, 1961, a transfer of immovable property is treated as completed on registration of the instrument, not merely on execution. The statutory scheme of sections 269A, 269C, 269D and 269F, together with the registration-based time limit in the proviso to section 269D, shows that the acquisition machinery operates on transfers completed by registration. Section 47 of the Registration Act, 1908 does not deem the transfer complete earlier so as to displace that scheme. Case-Laws Income Tax Fri, 05 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37689