Income-tax Act, 1961

Section - 269UA - Definitions

Definitions.

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

(a)	-	"agreement for transfer" means an agreement, whether registered under the Registration Act, 1908 (16 of 1908) or not, for the transfer of any immovable property ;
(b)	-	"apparent consideration",-

(1)

in relation to any immovable property in respect of which an agreement for transfer is made, being immovable property of the nature referred to in sub-clause (i) of clause (d), means,-

(i)

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