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| Open DEMAT Account in 24 hrs |  Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage | | Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques | | Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles | | Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports | | Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles | | Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof | | Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring | | Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures | | Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof |
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| « Income-Tax Rules - Rule No. 48L... | Income-Tax Rules - Rule No. 48J... » |
Income-Tax Rules - Rule No. 48K |
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| July, 22nd 2010 |
22[Value of immovable property.
48K. The value of any immovable property for the purposes of sub-section (1) of section 269UC shall be, where the agreement for transfer prescribed under the said sub-section
(a) is entered into, on or before the 31st day of July, 1995, the apparent consideration of that property exceeding 10 lakh rupees;
(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 :
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Sl. No. |
Area within which the appropriate authorities shall perform their function |
Value of any immovable property for the purposes of sub-section(1) of section 269UC |
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(1) |
(2) |
(3) |
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1. |
The area comprised in Greater Bombay as notified vide SO 480(E), dated 7th August, 1986 |
The apparent consideration of the property exceeding Rs. 75 lakhs. |
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2. |
The area comprised in the Union territory of Delhi as notified vide SO 480(E), dated 7th August, 1986 |
The apparent consideration of the property exceeding Rs. 50 lakhs. |
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3. |
The area comprised in Calcutta Metropolitan Area and Madras Metropolitan Planning Area as notified vide SO 480(E), dated 7th August, 1986 |
The apparent consideration of the property exceeding Rs. 25 lakhs. |
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4. |
The areas comprised in Bangalore Metropolitan Region and the areas declared as Ahmedabad Urban Development Area and the areas comprised in the city of Ahmedabad as notified vide SO 835(E), dated 21st September, 1987 |
The apparent consideration of the property exceeding Rs. 25 lakhs. |
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5. |
The areas comprised in the city of Pune as notified vide SO 339(E), dated 8th May, 1989 |
The apparent consideration of the property exceeding Rs. 25 lakhs. |
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6. |
The areas other than those mentioned at Sl. No. 5 above and notified vide SO 339(E), dated 8th May, 1989; SO 53(E), dated 19th January, 1990 and SO 180(E), dated 14th March, 199123 |
The apparent consideration of the property exceeding Rs. 20 lakhs.] |
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