843/CBDT.

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..... , 1961 The provisions of section 230A of the Income-tax Act, 1961 have been inserted mainly with a view to preventing alienation, transfer of property without satisfaction of the outstanding demand .....

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..... ses of the transferer exceed the value of the property shown in the document the Income-tax Officer should seek the opinion of the Valuation Cell before issuing 230A certificate. - Circular - Trade .....

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