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Section 269Q: Chapter not to apply to transfers to relatives

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section269Q
Marginal noteChapter not to apply to transfers to relatives
JurisdictionCentral
StatusRepealed

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