section 269UO
Chapter not to apply to certain transfers.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XX APPEALSAND REVISION
Statutory text
The provisions of this Chapter shall not apply to or in relation to any immovable property where the agreement for transfer of such property is made by a person to his relative on account of natural love and affection, if a recital to that effect is made in the agreement for transfer.
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