TMI BlogUnregistered JDAs Excluded from Transfer Definition Under Income Tax Act's Section 2(47)(v) Due to Property Act's Section 53A.Transfer - capital gains - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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