Registration of transfers of immovable properties u/s Section 230A of Income Tax Act.

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....certain cases. 2. The Board have considered the scope of the words "existing liability" occurring in section 230A of the I.T.Act. They are advised that the expression "existing liability" occurring in clause (a) of sub-section (1) of Section 230A would not only include a tax liability which has been ascertained and is payable upon an assessment order, but would also include a tax liability which ....