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) | - | Google Play store
24 October 2026
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