Amendment of Section 269UC

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....me-tax Act, with effect from the 1st day of July, 1995, - (i) in sub-section (1), for the words "no transfer of any immovable property of such value exceeding five lakh rupees as may be presc....

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....o the parties concerned and give them an opportunity to rectify the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made ....