The provisions of this Chapter shall not
apply to or in relation to any transfer of immovable property made by a person to his relative on account
of natural love and affection for a consideration which is less than its fair market value if a recital to that
effect is made in the instrument of transfer.
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights