Transfer of property shall be deemed on date of execution of documents & not on date of registration of documents

INCOME TAX: In case of transfer of immovable property, it is date of execution of registered document, and not date of delivery of possession or date of registration of document which is relevant; therefore, once executed documents are registered, transfer will take place on date of execution of documents and not on date of registration of documents

from www.taxmann.com Latest Case Laws https://ift.tt/2XHWnSO