Tax clearance certificate u/s 230A in case of partition of HUF.

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Full Text of the Document

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....es not amount either to transfer or to extinguishment of rights. The question whether an instrument of partition of HUF requires a clearance certificate u/s.230 A(1) of the I.T.Act before its registration u/s.17 of the Indian Registration Act, 1908 if the value of the property exceeds Rs.50,000 has been examined in consultation with the Ministry of Law. 2. It is clarified that any instrument wh....