Section 269J(4)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 269J(4)(a) in The Income Tax Act, 1961

(a)under clause (iii) of sub-section (1) of section 271, for concealing the particulars or furnishing inaccurate particulars of so much of his income as is utilised by him for paying to the transferor, by way of consideration for the property, any amount in excess of the apparent consideration for the property, notwithstanding that such amount is included in the income of the transferee;

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Union of India - Subsection

Section 269J(4)(a) in The Income Tax Act, 1961