The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 68. Bid of co-sharer to have preference

In force · As amended up to 2026-08

68. Bid of co-sharer to have preference. —Where the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum for such property or for any lot, the bid shall be deemed to be the bid of the co-sharer.

Source: India Code