“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]

The case arose when the Income Tax Department sought to verify the source of funds used by the NRI to purchase land in India
By Avinash Kurungot - On March 28, 2025 6:43 pm - 3 mins read
Rajasthan High Court - NRI’s Land Purchase - Chargeable Under the Act - taxscan

The Rajasthan High Court recently quashed an order passed under Section 148A(d) of the Income Tax Act, 1961, affirming that foreign income used for purchasing land in India does not automatically become chargeable to tax unless it falls within the scope of taxable income under the Act. The ruling was rendered by a Division Bench…

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