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Amended Section 53a Of Transfer Of Property Act

Review Of Amended Section 53A Of Transfer Of Property Act References. When section 2 (47) (v) of the act refers to section 53a of the transfer of property act to bring a transaction of the nature described therein within the purview of transfer for the. Where any person contracts to.

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The transfer of property act, 1882. Before section 53a was embedded in the transfer of property act, 1882, there were various perspectives upon such application. It was further held that an unregistered documents being the agreement to sell, power of attorney etc.

The Existing Provision Of Section 2 (47) (V) Of The Income Tax Act Is Mainly Focusing On Taxability Of Transfer Of Capital Assets Of The Nature Referred To In Section 53 A Of The.


The transfer of property act, 1882. Amendments were made simultaneously in section 53a of the transfer of property act and sections 17 and 49 of the indian registration act. (2) the value of the property or service.

Contains All Enforced Central And State Acts Linked With Subordinate Data Like Rules,Regulations,Notifications,Orders,Circulars,Ordinances,Statutes.


Part performance.—where any person contracts to transfer for consideration any immoveable property by writing signed by him or on. By the aforesaid amendment, the. Section 53a in the transfer of property act, 1882.

When Section 2 (47) (V) Of The Act Refers To Section 53A Of The Transfer Of Property Act To Bring A Transaction Of The Nature Described Therein Within The Purview Of Transfer For The.


The government has amended section 17a of the registration act, 1908 in the year 2001 in such a manner that the documents containing contracts to transfer for consideration. A similar proposition is also approved in the judgment of this court in the case of hamzabi wherein this court has held that section 53a of the transfer of property act, 1882. Amended and updated notes on section 53a of cgst act, 2017.

Section 53A Of Tpa, 1882 Is A Defensive Provision.


The tribunal reversed the order of cit (a) by holding that section 53a of the transfer of property act was amended by the amendment act, 2001 which stipulates that if. Amendment of section 54 of the. Do not confer title w.e.f.

The Transfer Of Property Act, 1882.


The document relied upon must be a registered document. Detail discussion on provisions and rules related to transfer of certain amounts. Section 50c of the income tax act, 1961 as amended by the finance (no.2) act, 2009, w.e.f.

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