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| Home > Indian Bare Acts > Income Tax Act - 1961 > Chapter not to apply to transfers to relatives. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
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.
Last updated on February, 2008
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