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Rule 48D: Jurisdiction of competent authorities

The Income-tax Rules, 1962Central Act · 1962

PART XB

ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA

Jurisdiction of competent authorities.

Where any immovable property is situate within the local limits of the jurisdiction of two or more competent authorities, the competent authority within whose jurisdiction the office of the registering officer who registered the instrument of transfer in respect of such property is situate shall be the competent authority to perform the functions of competent authority under Chapter XXA in relation to such property.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule48D
Marginal noteJurisdiction of competent authorities
JurisdictionCentral
StatusIn force as published by the source

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