An individual is considered as an owner of the house property for the purpose of charging tax to:
A. A member of cooperative society, company or AOP to whom a building or a part there of is allotted or leased under a house building scheme of the society
B. An individual who transfers house property without an adequate consideration to his owner spouse or to minor child
C. The holder of importable estate
D. All of the above
Answer: Option D

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