Income Tax Act, 2025
Section 269P: Statement to be furnished in respect of transfers of immovable property.—(1)
269P. Statement to be furnished in respect of transfers of immovable property.—(1)
Notwithstanding anything contained in any other law for the time being in force, no registering officer
appointed under the Registration Act, 1908 (16 of 1908), shall register any document which purports to
transfer any immovable property belonging to any person unless a statement in duplicate in respect of
such transfer, in the prescribed form and verified in the prescribed manner and setting forth such
particulars as may be prescribed, is furnished to him along with the instrument of transfer :
1[Provided that the provisions of this sub-section shall not apply in relation to any document which
purports to transfer any immovable property for an apparent consideration not exceeding 2[fifty thousand
rupees].
Explanation.—For the purposes of this proviso, “apparent consideration” shall have the meaning
assigned to it in clause (a) of section 269A subject to the modifications that for the expressions
“immovable property transferred” and “instrument of transfer” occurring in that clause, the expressions
“immovable property purported to be transferred” and “document purporting to transfer such immovable
property” shall, respectively, be substituted.]
(2) The registering officer shall, at the end of every fortnight, forward to the competent authority,—
(a) one set of the statements received by him under sub-section (1) during the fortnight ; and
(b) a return in the prescribed form and verified in the prescribed manner and setting forth such
particulars as may be prescribed in respect of documents of the nature referred to in sub-section (1)
which have been registered by him during the fortnight.
269Q. Chapter not to apply to transfers to relatives.—The provisions of this Chapter shall not
apply to or in relation to any transfer of immovable property made by a person to his relative on account
of natural love and affection for a consideration which is less than its fair market value if a recital to that
effect is made in the instrument of transfer.
269R. Properties liable for acquisition under this Chapter not to be acquired under other
laws.—Notwithstanding anything contained in the Land Acquisition Act, 1894 (1 of 1894), or any
corresponding law for the time being in force, no immovable property referred to in section 269C shall be
acquired for any purpose of the Union under that Act or such law unless the time for initiation of
proceedings for the acquisition of such property under this Chapter has expired without such proceedings
having been initiated or unless the competent authority has declared that such property will not be
acquired under this Chapter.
3[269RR. Chapter not to apply where transfer of immovable property made after a certain
date.—The provisions of this Chapter shall not apply to or in relation to the transfer of any immovable
property made after the 30th day of September, 1986.]
269S. Chapter not to extend to State of Jammu and Kashmir.—The provisions of this Chapter
shall not extend to the State of Jammu and Kashmir.
Notwithstanding anything contained in any other law for the time being in force, no registering officer
appointed under the Registration Act, 1908 (16 of 1908), shall register any document which purports to
transfer any immovable property belonging to any person unless a statement in duplicate in respect of
such transfer, in the prescribed form and verified in the prescribed manner and setting forth such
particulars as may be prescribed, is furnished to him along with the instrument of transfer :
1[Provided that the provisions of this sub-section shall not apply in relation to any document which
purports to transfer any immovable property for an apparent consideration not exceeding 2[fifty thousand
rupees].
Explanation.—For the purposes of this proviso, “apparent consideration” shall have the meaning
assigned to it in clause
of section 269A subject to the modifications that for the expressions
“immovable property transferred” and “instrument of transfer” occurring in that clause, the expressions
“immovable property purported to be transferred” and “document purporting to transfer such immovable
property” shall, respectively, be substituted.]
The registering officer shall, at the end of every fortnight, forward to the competent authority,—
one set of the statements received by him under sub-section
during the fortnight ; and
a return in the prescribed form and verified in the prescribed manner and setting forth such
particulars as may be prescribed in respect of documents of the nature referred to in sub-section
which have been registered by him during the fortnight.
269Q. Chapter not to apply to transfers to relatives.—The provisions of this Chapter shall not
apply to or in relation to any transfer of immovable property made by a person to his relative on account
of natural love and affection for a consideration which is less than its fair market value if a recital to that
effect is made in the instrument of transfer.
269R. Properties liable for acquisition under this Chapter not to be acquired under other
laws.—Notwithstanding anything contained in the Land Acquisition Act, 1894 (1 of 1894), or any
corresponding law for the time being in force, no immovable property referred to in section 269C shall be
acquired for any purpose of the Union under that Act or such law unless the time for initiation of
proceedings for the acquisition of such property under this Chapter has expired without such proceedings
having been initiated or unless the competent authority has declared that such property will not be
acquired under this Chapter.
3[269RR. Chapter not to apply where transfer of immovable property made after a certain
date.—The provisions of this Chapter shall not apply to or in relation to the transfer of any immovable
property made after the 30th day of September, 1986.]
269S. Chapter not to extend to State of Jammu and Kashmir.—The provisions of this Chapter
shall not extend to the State of Jammu and Kashmir.