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Issue of clearance certificates u/s 230A.

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....ibits registration of a document porporting to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property valued at more than fifty thousand rupees unless the Income-tax officer concerned certifies that such person has either paid or made satisfactory provision for payment of all existing liabilities under the various direct taxes or that the registratio....

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Issue of clearance certificates u/s 230A.