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1961Section 269UP

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

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From the Income Tax Department's correspondence.

The provisions of this Chapter shall not apply to, or in relation to, the transfer of any immovable property effected on or after the 1st day of July, 2002.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·