Restrictions on registration of transfers of immovable property in certain cases [Omitted]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rior to its omission, section 230A, as inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964, and later on amended by the Finance (No. 2) Act, 1971, w.e.f. 1-10-1971, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, Finance Act, 1988, w.e.f. 1-4-1988 and Finance Act, 1995, w.e.f. 1-7-1995, read as under : 230A. Restrictions on registration of transfers of immovable prop .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income-tax Act, 1922 (11 of 1922), the Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act, 1957 (29 of 1957), the Gift-tax Act, 1958 (18 of 1958), the Super Profits Tax Act, 1963 (14 of 1963), and the Companies (Profits) Surtax Act, 1964 (7 of 1964), or (b) the registration of the document will not prejudicially affect the recovery of any existing liability under any of the aforesaid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X