https://www.taxtmi.com/manuals?id=4817 The headnote defines Specified sum as any sum of money receivable in relation to the transfer of an immovable property, whether as an advance or otherwise, and whether or not the transfer occurs; thus advances, deposits or other receipts connected to the transaction are treated as specified sums under the provision. en-us Fri, 06 Sep 2024 17:19:00 +0530 Wed, 06 Nov 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4817 The headnote defines Specified sum as any sum of money receivable in relation to the transfer of an immovable property, whether as an advance or otherwise, and whether or not the transfer occurs; thus advances, deposits or other receipts connected to the transaction are treated as specified sums under the provision. Manuals Income Tax Fri, 06 Sep 2024 17:19:00 +0530 https://www.taxtmi.com/manuals?id=4817