Annual Property Return (APR)
Group A, B and C employees are described as required to submit an annual property return by 31 January through HRMS.
Property Declaration & Transactions
Annual property return and rules for immovable and movable property transactions.
Immovable Property Transactions
Prior sanction is described as necessary where the other party has official dealings with the employee. In other cases, prior intimation 30 days before execution of the deed is stated.
Movable Property Transactions
The stated reporting thresholds are above ₹20,000 for Group A/B and above ₹15,000 for Group C, with reporting within 30 days.
Disclosure & Speculation
Benami family property acquired using the employee's funds is to be disclosed. Speculative stock trading and property flipping are described as prohibited.