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Whether clause (a) of sub-section (1) should be invoked in cases where consideration for transfer of property is determined/approved by Central Government/Reserve Bank

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Full Text of the Document

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....cular<br>Income Tax<br>Circular No 136 Dated 24/5/1974 Whether clause (a) of sub-section (1) should be invoked in cases where consideration for transfer of property is determined/approved by Central....

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Full Text of the Document

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....oved by the Central Government or the Reserve Bank of India, then such consideration shall be taken to be the market value of the property at the date of its transfer. If the transferor contends that ....

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