Section 269E: Objections to Acquisition of Immovable Property
Section 269E set out who could object to a proposed acquisition of immovable property under the former Chapter XXA procedure, the time available to object, and the requirement to submit objections in writing.
Who could object and when?
Section 269E operated after publication of a preliminary acquisition notice in the Official Gazette under section 269D(1). The transferor was the person transferring the property; the transferee was the person receiving it. Other persons served under section 269D(2)(a) included the occupant, where relevant, and persons known to have an interest in the property.
For the transferor, transferee and other persons covered by section 269D(2)(a), the objection period was 45 days from Gazette publication or 30 days from service of notice, whichever expired later. Other persons interested in the property had 45 days from Gazette publication. Every objection had to be made in writing to the competent authority.
Section 269E: Statutory provisions
The following text retains the substantive provisions from the original article, with paragraphing corrected for readability.
Sub-section (1): Persons entitled to object and time limits
Objections against the acquisition of the immovable property in respect of which a notice has been published in the Official Gazette under sub-section (1) of section 269D may be made -
(a) by the transferor or the transferee or any other person referred to in clause (a) of sub-section (2) of that section, within a period of forty-five days from the date of such publication or a period of thirty days from the date of service of notice on such person under the said clause, whichever period expires later;
(b) by any other person interested in such immovable property, within forty-five days from the date of such publication.
Sub-section (2): Written objections
Every objection under sub-section (1) shall be made to the competent authority in writing.
Sub-section (3): Valuation-related objection
For the removal of doubts, it is hereby declared that objection may be made under sub-section (1) that the provisions of clause (a) of sub-section (2) of section 269C do not apply in relation to any immovable property on the ground that the fair market value of such property does not exceed the apparent consideration therefor by more than twenty-five per cent of such apparent consideration.
Objection based on fair market value
Section 269E(3) expressly permitted an objection to the application of the conclusive-proof rule in section 269C(2)(a). The objection could assert that the property's fair market value did not exceed its apparent consideration by more than 25% of that consideration.
Fair market value referred, broadly, to the value determined under the definitions in section 269A; apparent consideration referred to the consideration determined for the transfer under that section. These are historical Chapter XXA concepts and should not be confused with current stamp-duty valuation or capital-gains rules.
The next stage in the historical process was the hearing of objections under section 269F.
Historical status and official legal references
Chapter XXA was introduced to address certain transfers of immovable property involving understated consideration. Section 269RR limited its operation in relation to transfers after 30 September 1986. Consequently, this page is retained for understanding the historical provision and any legally relevant older proceedings; it does not suggest that a new Chapter XXA acquisition can be initiated for a contemporary transfer.
For current legislation, amendments, and transitional provisions, consult the official Income Tax Department legislation portal, the India Code database, and the e-Gazette of India. The Income-tax Act, 2025 took effect from 1 April 2026; the historical Chapter XXA objection procedure should not be treated as an equivalent current remedy.