TMI BlogRegistration of certain transactionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ned in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882 (4 of 1882), and (b) every transaction (whether by way of becoming a member of, or acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement of whatever nature) whereby a person acquires any rights in or with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed manner,
and registered with the competent authority, in such manner and within such time as may be prescribed, by each of the parties to such transaction or by any of the parties to such transaction acting on behalf of himself and on behalf of the other parties.]
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Notes :-
1. Inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7-1982.
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