The Income-tax Act, 1961 · XX — APPEALSAND REVISION

Section 269UO. Chapter not to apply to certain transfers

In force · As amended up to 2026-08

269UO. 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.

Source: India Code