Income Tax Act, 2025
Section 269UD: Order by appropriate authority for purchase by Central Government of immovable
269UD. Order by appropriate authority for purchase by Central Government of immovable
property.—(1) 1[Subject to the provisions of sub-sections (1A) and (1B), the appropriate authority], after
the receipt of the statement under sub-section (3) of section 269UC in respect of any immovable property,
may, notwithstanding anything contained in any other law or any instrument or any agreement for the
time being in force, 2*** make an order for the purchase by the Central Government of such immovable
property at an amount equal to the amount of apparent consideration:
Provided that no such order shall be made in respect of any immovable property after the expiration
of a period of two months from the end of the month in which the statement referred to in section
269UC in respect of such property is received by the appropriate authority:
3[Provided further that where the statement referred to in section 269UC in respect of any immovable
property is received by the appropriate authority on or after the 1st day of June, 1993, the provisions of
the first proviso shall have effect as if for the words “two months”, the words “three months” had been
substituted:]
4[Provided also that the period of limitation referred to in the second proviso shall be reckoned, where
any defect as referred to in sub-section (4) of section 269UC has been intimated, with reference to the
date of receipt of the rectified statement by the appropriate authority:]
5[Provided also] that in a case where the statement referred to in section 269UC in respect of the
immovable property concerned is given to an appropriate authority, other than the appropriate authority
having jurisdiction in accordance with the provisions of section 269UB to make the order referred to in
this sub-section in relation to the immovable property concerned, the period of limitation referred to
in6[the first and second provisos] shall be reckoned with reference to the date of receipt of the statement
by the appropriate authority having jurisdiction to make the order under this sub-section:
7[Provided also that the period of limitation referred to in the second proviso shall be reckoned, where
any stay has been granted by any court against the passing of an order for the purchase of the immovable
property under this Chapter, with reference to the date of vacation of the said stay.]
8[(1A) Before making an order under sub-section (1), the appropriate authority shall give a reasonable
opportunity of being heard to the transferor, the person in occupation of the immovable property if the
transferor is not in occupation of the property, the transferee and to every other person whom the
appropriate authority knows to be interested in the property.
(1B) Every order made by the appropriate authority under sub-section (1) shall specify the grounds on
which it is made.]
(2) The appropriate authority shall cause a copy of its order under sub-section (1) in respect of any
immovable property to be served on the transferor, the person in occupation of the immovable property if
the transferor is not in occupation thereof, the transferee, and on every other person whom the appropriate
authority knows to be interested in the property.
1[Subject to the provisions of sub-sections
and
of section 269UC in respect of any immovable property,
may, notwithstanding anything contained in any other law or any instrument or any agreement for the
time being in force, 2*** make an order for the purchase by the Central Government of such immovable
property at an amount equal to the amount of apparent consideration:
Provided that no such order shall be made in respect of any immovable property after the expiration
of a period of two months from the end of the month in which the statement referred to in section
269UC in respect of such property is received by the appropriate authority:
3[Provided further that where the statement referred to in section 269UC in respect of any immovable
property is received by the appropriate authority on or after the 1st day of June, 1993, the provisions of
the first proviso shall have effect as if for the words “two months”, the words “three months” had been
substituted:]
4[Provided also that the period of limitation referred to in the second proviso shall be reckoned, where
any defect as referred to in sub-section
of section 269UC has been intimated, with reference to the
date of receipt of the rectified statement by the appropriate authority:]
5[Provided also] that in a case where the statement referred to in section 269UC in respect of the
immovable property concerned is given to an appropriate authority, other than the appropriate authority
having jurisdiction in accordance with the provisions of section 269UB to make the order referred to in
this sub-section in relation to the immovable property concerned, the period of limitation referred to
in6[the first and second provisos] shall be reckoned with reference to the date of receipt of the statement
by the appropriate authority having jurisdiction to make the order under this sub-section:
7[Provided also that the period of limitation referred to in the second proviso shall be reckoned, where
any stay has been granted by any court against the passing of an order for the purchase of the immovable
property under this Chapter, with reference to the date of vacation of the said stay.]
8[
Before making an order under sub-section
Every order made by the appropriate authority under sub-section
shall specify the grounds on
which it is made.]
The appropriate authority shall cause a copy of its order under sub-section
in respect of any
immovable property to be served on the transferor, the person in occupation of the immovable property if
the transferor is not in occupation thereof, the transferee, and on every other person whom the appropriate
authority knows to be interested in the property.