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Rule 48J: Jurisdiction of appropriate authority

The Income-tax Rules, 1962Central Act · 1962

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 authority 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.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule48J
Marginal noteJurisdiction of appropriate authority
JurisdictionCentral
StatusIn force as published by the source

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