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

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Full Text of the Document

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....ssessments, 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 44A of the Income-tax rules 1962 either on the basis of ....