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 269F(6)] [Section 269F] [Entire Act] Union of India - Subsection Section 269F(6)(b) in The Income Tax Act, 1961 (b)the fair market value of such property exceeds the apparent consideration therefor by more than fifteen per cent. of such apparent consideration; and