Income tax payable by way of single instalment in the case of realisation of interest in land or buildings is the amount of tax paid once before the Titles are transferred from one person to another. The Registrar of Titles shall not register such a transfer without the production of a certificate from TRA certifying that the single instalment has been paid or is not payable. The seller is required to declare the transfer of interest in land or building by completing form # ITX 204.01.E