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Rule 122 of Income Tax Rules 1962: Notice in respect of properties held benami

Rule 122 : Notice in respect of properties held benami
(Part XV : Miscellaneous)

The notice to be given to the Commissioner under sub-section (1) or sub-section (1A) or sub-section (1B) of section 281A by a person claiming to be the real owner of any property held benami shall be in Form No. 53.

Extra Notes for Readers:

- Rule 122 was omitted by the Income Tax (5th Amendment) Rules, 1989, w.e.f. 18th May 1989

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.