Income Tax Act, 2025
Section 3: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
3. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
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(2) Any transfer of any immovable property made in contravention of the provisions of
sub-section (1) shall be void.
269UL. Restrictions on registration, etc., of documents in respect of transfer 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 immovable property exceeding the value prescribed under
section 269UC unless a certificate from the appropriate authority that it has no objection to the transfer of
such property for an amount equal to the apparent consideration therefor as stated in the agreement for
transfer of the immovable property in respect of which it has received a statement under sub-section (3)
of section 269UC, is furnished along with such document.
(2) Notwithstanding anything contained in any other law for the time being in force, no person shall
do anything or omit to do anything which will have the effect of transfer of any immovable property
unless the appropriate authority certifies that it has no objection to the transfer of such property for an
amount equal to the apparent consideration therefor as stated in the agreement for transfer of the
immovable property in respect of which it has received a statement under sub-section (3) of
section 269UC.
(3) In a case where the appropriate authority does not make an order under sub-section (1) of
section 269UD for the purchase by the Central Government of an immovable property, or where the order
made under sub-section (1) of section 269UD stands abrogated under sub-section (1) of section 269UH,
the appropriate authority shall issue a certificate of no objection referred to in sub-section (1) or, as the
case may be, sub-section (2) and deliver copies thereof to the transferor and the transferee.
Any transfer of any immovable property made in contravention of the provisions of
sub-section
shall be void.
269UL. Restrictions on registration, etc., of documents in respect of transfer of immovable
property.—
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 immovable property exceeding the value prescribed under
section 269UC unless a certificate from the appropriate authority that it has no objection to the transfer of
such property for an amount equal to the apparent consideration therefor as stated in the agreement for
transfer of the immovable property in respect of which it has received a statement under sub-section
of section 269UC, is furnished along with such document.
Notwithstanding anything contained in any other law for the time being in force, no person shall
do anything or omit to do anything which will have the effect of transfer of any immovable property
unless the appropriate authority certifies that it has no objection to the transfer of such property for an
amount equal to the apparent consideration therefor as stated in the agreement for transfer of the
immovable property in respect of which it has received a statement under sub-section
of
section 269UC.
In a case where the appropriate authority does not make an order under sub-section
of
section 269UD for the purchase by the Central Government of an immovable property, or where the order
made under sub-section
of section 269UD stands abrogated under sub-section
of section 269UH,
the appropriate authority shall issue a certificate of no objection referred to in sub-section
or, as the
case may be, sub-section
and deliver copies thereof to the transferor and the transferee.