Income Tax Act, 2025
Section 2: Ins. by Act 22 of 1981, s. 5 (w.e.f. 11982).
2. Ins. by Act 22 of 1981, s. 5 (w.e.f. 11982).
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(b) in a case where proceedings for the acquisition of any immovable property under this Chapter
could not be initiated during any period of time by reason of any injunction or order of any court
prohibiting the initiation of such proceedings or preventing the examination of documents or other
materials required to be examined for the purpose of determining whether such proceedings should be
initiated, the time of the continuance of the injunction or order, the day on which it was issued or
made and the day on which it was withdrawn shall be excluded in computing the period during which
such proceedings may be initiated under this sub-section.
(2) The competent authority shall—
(a) cause a notice under sub-section (1) in respect of any immovable property to be served on the
transferor, the transferee, the person in occupation of the property, if the transferee is not in
occupation thereof, and on every person whom the competent authority knows to be interested in the
property ;
(b) cause such notice to be published—
(i) in his office by affixing a copy thereof to a conspicuous place;
(ii) in the locality in which the immovable property to which it relates is situate, by affixing a
copy thereof to a conspicuous part of the property and also by making known in such manner as
may be prescribed the substance of such notice at convenient places in the said locality.
1[Explanation.—The provisions of the Explanation to sub-section (2) of section 269B shall apply for
the purposes of this sub-section as they apply for the purposes of that sub-section.]
269E. Objections.—(1) Objections against the acquisition of the immovable property in respect of
which a notice has been published in the Official Gazette under sub-section (1) of section 269D may be
made—
(a) by the transferor or the transferee or any other person referred to in clause (a) of sub-section
(2) of that section, within a period of forty-five days from the date of such publication or a period of
thirty days from the date of service of notice on such person under the said clause, whichever period
expires later;
(b) by any other person interested in such immovable property, within forty-five days from the
date of such publication.
(2) Every objection under sub-section (1) shall be made to the competent authority in writing.
(3) For the removal of doubts, it is hereby declared that objection may be made under sub-section (1)
that the provisions of clause (a) of sub-section (2) of section 269C do not apply in relation to any
immovable property on the ground that the fair market value of such property does not exceed the
apparent consideration therefor by more than twenty-five per cent of such apparent consideration.
in a case where proceedings for the acquisition of any immovable property under this Chapter
could not be initiated during any period of time by reason of any injunction or order of any court
prohibiting the initiation of such proceedings or preventing the examination of documents or other
materials required to be examined for the purpose of determining whether such proceedings should be
initiated, the time of the continuance of the injunction or order, the day on which it was issued or
made and the day on which it was withdrawn shall be excluded in computing the period during which
such proceedings may be initiated under this sub-section.
The competent authority shall—
cause a notice under sub-section
in respect of any immovable property to be served on the
transferor, the transferee, the person in occupation of the property, if the transferee is not in
occupation thereof, and on every person whom the competent authority knows to be interested in the
property ;
cause such notice to be published—
in his office by affixing a copy thereof to a conspicuous place;
in the locality in which the immovable property to which it relates is situate, by affixing a
copy thereof to a conspicuous part of the property and also by making known in such manner as
may be prescribed the substance of such notice at convenient places in the said locality.
1[Explanation.—The provisions of the Explanation to sub-section
of section 269B shall apply for
the purposes of this sub-section as they apply for the purposes of that sub-section.]
269E. Objections.—
Objections against the acquisition of the immovable property in respect of
which a notice has been published in the Official Gazette under sub-section
of section 269D may be
made—
by the transferor or the transferee or any other person referred to in clause
of sub-section
of that section, within a period of forty-five days from the date of such publication or a period of
thirty days from the date of service of notice on such person under the said clause, whichever period
expires later;
by any other person interested in such immovable property, within forty-five days from the
date of such publication.
Every objection under sub-section
shall be made to the competent authority in writing.
For the removal of doubts, it is hereby declared that objection may be made under sub-section
that the provisions of clause
of sub-section
of section 269C do not apply in relation to any
immovable property on the ground that the fair market value of such property does not exceed the
apparent consideration therefor by more than twenty-five per cent of such apparent consideration.