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Section 96 Exemption from income tax, stamp duty and fees, Section 97 Acceptance of certified copy as evidence - The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013

Exemption from income tax, stamp duty and fees, Acceptance of certified copy as evidence - Section 96 and 97 of Land Acquisition Act 2013

 

 

Exemption from income tax, stamp duty and fees and Acceptance of certified copy as evidence are defined under section 96 and 97 of Land Acquisition Act 2013. Provisions under these Sections are :

 

Section 96 of Land Acquisition Act 2013 "Exemption from income tax, stamp duty and fees"

No income tax or stamp duty shall be levied on any award or agreement made - under this Act. except under section 46 and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of the same. Provided that no such local authority or Requiring Body shall be entitled to demand a reference to the Authority concerned under section 64.

 

Section 97 of Land Acquisition Act 2013 "Acceptance of certified copy as evidence"

In any proceeding under this Act, a certified copy of a document registered under the Registration Act. 1908, including a copy given under section 57 of that Act, may be accepted as evidence of the transaction recorded in such document.

 

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