Rule-48J (of Income Tax Rules, 1962), Jurisdiction of appropriate authority
Rule-48J (of Income Tax Rules, 1962), Jurisdiction of appropriate authority
This is a REDUNDANT RULE.
Purchase of
Immoveable
Properties under
Chapter XXC of
the Income-tax
Act, 1961 is
inoperative after 1-
7-2002
Jurisdiction of appropriate authority.
Where any immovable property is situate within the local limits of the jurisdiction of two or more appropriate authorities, the appropriate autho-rity within whose jurisdiction the office of the registering officer appointed under the Registration Act, 1908 (16 of 1908), who is entitled to register any document of transfer in respect of such property, is situate, shall be the appropriate authority to perform the function of appropriate authority under Chapter XXC in relation to such property.
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