Section 269AB of the Income-tax Act, 1961 prescribed a special written-statement and registration mechanism for specified transactions involving rights in immovable property. It formed part of Chapter XXA, which dealt with acquisition of immovable properties in certain cases to counteract tax evasion. This is a historical provision, not a current registration requirement for new property transactions.
Current legal position in 2026
Section 269RR, inserted by the Finance Act, 1986 with effect from 1 October 1986, provides that Chapter XXA does not apply to transfers of immovable property made after 30 September 1986. Consequently, Section 269AB should not be presented as imposing a filing or registration duty on modern property transactions. The Income-tax Act, 2025 repealed the 1961 Act from 1 April 2026, subject to transitional and saving provisions. The official 2025 Act navigator treats Section 269AB as redundant rather than assigning it a corresponding new section.
Section 269AB: historical statutory provisions
The following provisions are reproduced from the uploaded source, with formatting cleaned for readability. They must be read subject to Section 269RR and subsequent legislation.
1(1) The following transactions, that is to say,
(a) every transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882 (4 of 1882), and
(b) every transaction (whether by way of becoming a member of, or acquiring shares in, a cooperative society, company or other association of persons or by way of any agreement or any arrangement of whatever nature) whereby a person acquires any rights in or with respect to any building or part of a building (whether or not including any machinery, plant, furniture, fittings or other things therein) which has been constructed or which is to be constructed (not being a transaction by way of sale, exchange or lease of such building or part of a building which is required to be registered under the Registration Act, 1908 (16 of 1908)), shall be reduced to writing in the form of a statement by each of the parties to such transaction or by any of the parties to such transaction acting on behalf of himself and on behalf of the other parties.
(2) Every statement in respect of a transaction referred to in sub-section (1) shall
(a) be in the prescribed form;
(b) set forth such particulars as may be prescribed ; and
(c) be verified in the prescribed manner, and registered with the competent
authority, in such manner and within such time as may be prescribed, by each of
the parties to such transaction or by any of the parties to such transaction
acting on behalf of himself and on behalf of the other parties.
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Legislative note: Section 269AB was inserted by the Income-tax (Amendment) Act, 1981 with effect from 1 July 1982. The original page records this amendment as effective from that date.
Meaning and explanation of Section 269AB
Subsection (1)(a): possession in part performance
This category concerned an arrangement under which possession of immovable property was allowed to be taken or retained in part performance of a contract of the nature described in Section 53A of the Transfer of Property Act, 1882. Section 53A addresses specified circumstances involving part performance; it does not itself replace the requirements for registering instruments under other laws.
Subsection (1)(b): rights in a building through membership or arrangements
The provision also addressed acquisition of rights in an existing or proposed building through membership, shares in a co-operative society or company, or another agreement or arrangement. It excluded transactions of sale, exchange or lease already required to be registered under the Registration Act, 1908, as stated in the historical text.
Subsection (2): prescribed statement and registration
For a covered historical transaction, the parties or an authorised party acting on their behalf were required to prepare a statement in the prescribed form, provide prescribed particulars, verify it in the prescribed manner and register it with the competent authority within the prescribed period. Historical departmental material identifies Rule 48DD and Form No. 37EE in connection with this provision.
Important legal terms
- Immovable property
- For Chapter XXA, Section 269A contained an extended definition encompassing certain land, buildings, rights and interests.
- Competent authority
- Section 269A referred to the income-tax officer authorised under Section 269B to perform the Chapter XXA functions.
- Part performance
- A concept addressed by Section 53A of the Transfer of Property Act, 1882, concerning possession under a qualifying contract and its legal consequences.
- Statement of transaction
- The historical written, verified statement required under Section 269AB, distinct from a sale deed or present-day property-registration instrument.
Does Section 269AB apply to property transactions today?
No. Section 269RR expressly excludes transfers after 30 September 1986 from Chapter XXA. The requirement described in Section 269AB is therefore not a present-day substitute for registration under the Registration Act, 1908, compliance with the Transfer of Property Act, 1882, applicable stamp legislation or any current income-tax provisions. Those rules must be considered independently based on the nature, date and location of the transaction.
Frequently asked questions
Must a buyer file Form 37EE for a property purchased in 2026?
No. The historical Chapter XXA mechanism does not apply to transfers made after 30 September 1986. Any current reporting or withholding obligations must be assessed under the law applicable to that transaction.
Is Section 269AB the same as registering a sale deed?
No. It described a separate historical income-tax statement mechanism. Registration of property documents is governed by the applicable registration and property laws.
Is there an equivalent Section 269AB in the Income-tax Act, 2025?
The Income Tax Department's official navigator marks this provision as redundant; it does not identify a replacement section.
Official legal references
- Income Tax Department: Section 269AB (historical text)
- Income Tax Department: Section 269RR (cut-off date)
- Income-tax Act, 1961, official consolidated text
- Income Tax Department: Scope and transition to the Income-tax Act, 2025
- Official 1961-to-2025 provision navigator
Last reviewed: 27 October 2026. This page is a general legal-information article; consult the relevant statutory text and professional advice for an individual transaction.