https://www.taxtmi.com/acts?id=49942 An explanatory deeming provision is inserted: immovable property consisting of rights of the nature referred to in clause (b) of the referenced provision, when in or with respect to any constructed or to be constructed building or part of a building, shall be deemed to be situated at the place where the building has been or is to be constructed, clarifying situs for the subsection's application. en-us Fri, 28 Feb 2025 18:30:34 +0530 Fri, 28 Feb 2025 18:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49942 An explanatory deeming provision is inserted: immovable property consisting of rights of the nature referred to in clause (b) of the referenced provision, when in or with respect to any constructed or to be constructed building or part of a building, shall be deemed to be situated at the place where the building has been or is to be constructed, clarifying situs for the subsection's application. Act-Rules F. Acts / Amendment Acts Fri, 28 Feb 2025 18:30:34 +0530 https://www.taxtmi.com/acts?id=49942