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    <title>Insertion of new section 230A</title>
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    <description>Section 230A conditions registration of certain non agricultural immovable property transfers on an Income tax Officer&#039;s certificate: either the transferor has paid or made satisfactory provision for existing liabilities under specified tax Acts, or registration will not prejudice recovery of those liabilities; the transferor must apply in the prescribed form and provide prescribed particulars.</description>
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      <description>Section 230A conditions registration of certain non agricultural immovable property transfers on an Income tax Officer&#039;s certificate: either the transferor has paid or made satisfactory provision for existing liabilities under specified tax Acts, or registration will not prejudice recovery of those liabilities; the transferor must apply in the prescribed form and provide prescribed particulars.</description>
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