TMI Blog843/CBDT.X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 230A of the Income-tax Act, 1961 have been inserted mainly with a view to preventing alienation, transfer of property without satisfaction of the outstanding demand in the case of the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed the value of the property shown in the document the Income-tax Officer should seek the opinion of the Valuation Cell before issuing 230A certificate. X X X X Extracts X X X X X X X X Extracts X X X X
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