Insertion of new section 269UP
Insertion of new section 269UP.
100. After section 269UO of the Income-tax Act, the following section shall be inserted with effect from the 1st day of July, 2002, namely:—
"269UP. Chapter not to apply where transfer of immovable property effected after certain date.— The provisions of this Chapter shall not apply to, or in relation to, the transfer of any immovable property effected on or after the 1st day of July, 2002.".