Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 269A(2)] [Section 269A] [Entire Act] Union of India - Subsection Section 269A(2)(e) in The Income Tax Act, 1961 (e)["immovable property" means,- [ Substituted by Act 22 of 1981, Section 2, for " immovable property' means any land or any building" (w.e.f. 1.7.1982).]