Section 2(47)(v) in The Income Tax Act, 1961

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Union of India - Subsection

Section 2(47)(v) in The Income Tax Act, 1961

(v)any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882 (4 of 1882) ; or

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Union of India - Subsection

Section 2(47)(v) in The Income Tax Act, 1961