Certain transfers to be void

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..... n in favour of any other person, shall be void as against any claim in respect of any sum payable by the person under this Code, if the person creates a charge on, or tranfers, any of his asset in fav .....

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..... with the previous permission of the Assessing Officer. (3) This section applies to cases where the amount of sum payable, or likely to be payable, under this Code exceeds five thousand rupees and t .....

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