The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 65. Sale certificate

In force · As amended up to 2026-08

65. Sale certificate. —(1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate specifying the property sold, and the name of the person who at the time of sale is declared to be the purchaser. (2) Such certificate shall state the date on which the sale became absolute.

Source: India Code