https://www.taxtmi.com/acts?id=52084 This provision defines key terms for the Chapter: a banking company is a company subject to the Banking Regulation Act, 1949 and includes banks or banking institutions referenced in section 51; primary rural credit bodies are defined as in section 150. It further defines specified sum as any sum receivable, advance or otherwise, in relation to transfer of an immovable property regardless of whether the transfer occurs, and specified advance as any sum in the nature of an advance relating to such a transfer, by whatever name called. en-us Mon, 18 Aug 2025 14:27:04 +0530 Wed, 27 Aug 2025 18:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52084 This provision defines key terms for the Chapter: a banking company is a company subject to the Banking Regulation Act, 1949 and includes banks or banking institutions referenced in section 51; primary rural credit bodies are defined as in section 150. It further defines specified sum as any sum receivable, advance or otherwise, in relation to transfer of an immovable property regardless of whether the transfer occurs, and specified advance as any sum in the nature of an advance relating to such a transfer, by whatever name called. Act-Rules Income Tax Mon, 18 Aug 2025 14:27:04 +0530 https://www.taxtmi.com/acts?id=52084