Income-tax Act, 1961

Section - 269A - Definitions

CHAPTER XX-A

ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

Definitions.

269A. In this Chapter, unless the context otherwise requires,-

(a) - "apparent consideration",-
(1) - in relation to any immovable property transferred, being immo-vable property of the nature referred to in sub-clause (i) of clause (e), means,-
(i) - if the transfer is by way of sale, the consideration for such transfer as specified in the instrument of transfer ;
(ii) -Google Play store

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