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Section 269UO: Chapter not to apply to certain transfers

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 certain transfers.

The provisions of this Chapter shall not apply to or in relation to any immovable property where the agreement for transfer of such property is made by a person to his relative on account of natural love and affection, if a recital to that effect is made in the agreement for transfer.

Where this provision sits

ActThe Income-tax Act, 1961
Section269UO
Marginal noteChapter not to apply to certain transfers
JurisdictionCentral
StatusRepealed

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