Income-tax Act, 1961 · Chapter XXC: Purchase by Central Government of Immovable Properties in Certain Cases of Transfer
Section 269UK: Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
(1) Notwithstanding anything contained in any other law for the time being in force, no person shall revoke or alter an agreement for the transfer of an immovable property or transfer such property in respect of which a statement has been furnished under section 269UC unless,—
(a) the appropriate authority has not made an order for the purchase of the immovable property by the Central Government under section 269UD and the period specified for the making of such order has expired; or
(b) in a case where an order for the purchase of the immovable property by the Central Government has been made under sub-section (1) of section 269UD, the order stands abrogated under sub-section (1) of section 269UH.
(2) Any transfer of any immovable property made in contravention of the provisions of sub-section (1) shall be void.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 269UK
No Supreme Court judgment in our database cites this section yet.