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Bare acts > Income Tax Act, 1961 > Second Schedule: Procedure For Recovery of Tax
 
  


 


65. Sale certificate.-
(1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate specifying the property sold, and the name of the person who at the time of sale is declared to be the purchaser.

(2) Such certificate shall state the date on which the sale became absolute.

 

 

 

 

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