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 0] [Section 48K] [Entire Act] Union of India - Subsection Section 48K(b) in Income Tax Rules, 1962 (b)is entered into, after 31st day of July, 1995, the apparent consideration of that property as specified in column (3) of the Table below :