Income-tax Act, 1961 · Chapter XXA: Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax
Section 269Q: Chapter not to apply to transfers to relatives
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The provisions of this Chapter shall not apply to or in relation to any transfer of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to that effect is made in the instrument of transfer.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 269Q
No Supreme Court judgment in our database cites this section yet.