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194laa (Others)

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This query is : Resolved

( Querist )
19 March 2012

Section 194LAA- Tax deduction at source from payment for immovable property in certain cases

if consid paid/payable exceeds 20/50 lacs means that if total consideration relating transfer of immovable property exceeds 20 lac .
now my qs is if whole consideration is not paid at the same time that is if 10 lac paid as 1st instalment then TDS wil be deducted at the time of pymt of that instalment.

C A S.S.Agarwal, M.Com.,LL.B,

( Expert )
20 March 2012

This relates to the registration amount. What is the amount as per the stamp duty act whether it is paid or not is not material



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