Section 230A. [Restrictions on registration of transfers of immovable property in certain

230A. [Restrictions on registration of transfers of immovable property in certain — cases.] Omitted by the Finance Act, 2001 (14 of 2001), s. 77 ( w.e.f. 1-6-2001). 1. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.e.f. 1-6-2013). 2. Ins. by Act 54 of 2003, s. 11 (w.e.f. 1-6-2003). 3. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988). — 231. [Period for commencing recovery proceedings.] Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 93 ( w.e.f . 1-4-1989).