Laws / Income Tax Law / 53HH
53HH - Collection of tax from lease of property
53HH. Collection of tax from lease of property.— Any registering officer responsible for registering, under the Registration Act, 1908 (XVI of 1908), any document in relation to any lease of immovable property for not less than 10 years shall not register such document unless tax is paid at a rate of 4% by the...
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