(See sub-section (4) of section 1)

(Substituted vide ITAA-2006)


Documents or Transactions To Whichthe Act Shall Not Apply

1 A Negotiable Instrument (Other than a cheque) 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 testamentary deposition whatever name called
5 Any contract for the sale or conveyance of immovable property or any interest in such property