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Section 11: Renunciation (whether pure and simple or not), cancellation (whether

Registration Duty Act · FIRST SCHEDULE

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

11. Renunciation (whether pure and simple or not), cancellation (whether unilateral or not) or return (rétrocession) of a transfer under condition precedent (clause suspensive) of immovable property where the consideration of the transfer or declared open market value of the property does not exceed 100,000 rupees and where no proportional duty has been levied on the transfer.

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