Rule 48D - Jurisdiction of competent authorities - Income-tax Rules, 1962

PART XB ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA Jurisdiction of competent authorities. 48D. Where any immovable property is situate within the local limits of the jurisdiction of two or more competent authorities, the competent authority within whose jurisdiction the office of the registering officer who registered the instrument of transfer in respect of such property is situate shall be the competent authority to perform the functions of competent authority under Chapter XXA in relation to such property.