Sections 269R, 269RR and 269S of Income Tax Act 1961
Sections 269R, 269RR and 269S formed part of Chapter XXA of the Income-tax Act, 1961. They dealt with the relationship between Chapter XXA acquisition proceedings and acquisition under other laws, the statutory cutoff for the operation of Chapter XXA, and the former territorial exclusion concerning Jammu and Kashmir.
Section 269R - Property not to be acquired under other laws while Chapter XXA applies
Section 269R contained a non-obstante provision addressing immovable property referred to in Section 269C. Despite the Land Acquisition Act, 1894 or a corresponding law then in force, such property could not be acquired for a purpose of the Union under that legislation while the possibility of acquisition under Chapter XXA remained open.
When acquisition under another law could proceed
The restriction ceased to operate if the time for initiating acquisition proceedings under Chapter XXA expired without proceedings being initiated, or if the competent authority declared that the property would not be acquired under Chapter XXA.
The section therefore gave priority, during the relevant historical period, to the special acquisition mechanism contained in Chapter XXA before acquisition for a Union purpose under the legislation referred to in Section 269R.
Section 269RR - Chapter XXA cutoff after 30 September 1986
Section 269RR provides that the provisions of Chapter XXA do not apply to or in relation to a transfer of immovable property made after 30 September 1986.
This date is critical when reading Sections 269A to 269S. Although the provisions remain visible in the statutory text for historical reference, Chapter XXA does not govern transfers made after 30 September 1986.
Section 269S - Former exclusion for Jammu and Kashmir
Section 269S was historically titled Chapter not to extend to State of Jammu and Kashmir. The provision has been omitted by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, with effect from 18 March 2020.
Accordingly, the former territorial exclusion should be described as an omitted historical provision rather than as a current exclusion.
Definitions and connected provisions
Section 269C: identified the immovable property in respect of which historical Chapter XXA acquisition proceedings could be initiated. Section 269R expressly referred to property falling under Section 269C.
Chapter XXA: contained the former statutory regime for acquisition of certain immovable properties in cases involving specified transfer considerations and related conditions.
Section 269RR: is the principal provision determining the practical historical scope of Chapter XXA because it excludes transfers after 30 September 1986.
Official references
Income Tax Department - Income-tax Act resources
Income Tax Department - Income-tax Act 1961 statutory text
Income Tax Department e-Filing Portal