Income-tax Act, 1961 · Chapter XXA: Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax
Section 269RR: Chapter not to apply where transfer of immovable property made after a certain date
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026.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 the transfer of any immovable property made after the 30th day of September, 1986.]
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 269RR
No Supreme Court judgment in our database cites this section yet.