Income-tax Act, 1961
Section - 269A - Definitions
CHAPTER XX-AACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAXDefinitions.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
24 October 2026
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