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(See sub-section (4) of section 1) (Substituted vide ITAA-2006) |
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Documents or Transactions To Whichthe Act Shall Not Apply |
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| 1 | A Negotiable Instrument (Other than a chque) as defined in Section 13 of the Negotiable Instruments Act 1881 (26 of 1881) | |
| 2 | A Power of Attorney as defined in section 1A of the Power of Attorney Act 1882 (7 of 1882) | |
| 3 | A trust as defined in section 3 of the Indian Trusts Act, 1882 (2 of 1882) | |
| 4 | A will as defined in clause (h) of section 2 of the Indian Succession Act, 1925 (39 of 1925) including any terstamentary deposition whatever name called | |
| 5 | Any contract for the sale or conveyance of immovable property or any interest in such property |
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