269UO Income Tax Act - Chapter not to apply to certain transfers

Section 269uo of Income Tax Act 1961 - Chapter not to apply to certain transfers

The provisions of this Chapter shall not apply to or in relation to any immovable property where the agreement for transfer of such property is made by a person to his relative on account of natural love and affection, if a recital to that effect is made in the agreement for transfer.

Income Tax Act 1961

Section 269UG Payment or deposit of consideration

Section 269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration

Section 269UI Powers of the appropriate authority

Section 269UJ Rectification of mistakes

Section 269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property

Section 269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property

Section 269UM Immunity to transferor against claims of transferee for transfer

Section 269UN Order of appropriate authority to be final and conclusive

Section 269UO Chapter not to apply to certain transfers

Section 269UP Chapter not to apply where transfer of immovable property effected after certain date