Restrictions on registration of transfers of immovable property in certain cases.

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Full Text of the Document

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....at heavy demands of tax may be raised in their pending assessments, alienated their immovable assets before these assessments could be completed and the demands could be actually raised. The ITCC under section 230 A of I.T.Act could not be withheld in such cases, in the absence of any existing liabilities under the income-tax and other direct taxes on the date of filing the application under rule ....