191 : Circular No. 191, dated 04-03-1976

SECTION 230A l RESTRICTIONS ON REGISTRATION OF TRANSFERS OF IMMOVA­BLE PROPERTY

1227. Whether income-tax clearance certificate under the section is necessary in a case where Government is transferor

The Board have considered the question whether an Income-tax clearance certificate under section 230A is necessary in a case where the Government is a transferor. They are advised that the expression "person" appearing in section 230A has been used only in the context of those entities which are required to pay in­come-tax and taxes under various Acts mentioned in clause (a) of sub-section (1) thereof. It, therefore, follows that section 230A is not applicable to those cases which involve registration of documents in which the Government is a transferor.

Circular : No. 191 [ F. No. 358/9/73-IT(WT)], dated 4-3-1976.