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

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Union of India - Subsection

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

(b)under clause (iii) of sub-section (1) of section 18 of the Wealth-tax Act, 1957 (27 of 1957), for concealing the particulars or furnishing inaccurate particulars of so much of his assets as are 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 assets are included in the net wealth of the transferee.

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Union of India - Subsection

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