TDS -purchase of immovable property u/s 194IA

This query is : Resolved 

29 March 2022 TDS on sale of immovable property is deductible u/s 194-IA.
Are these provisions applicable for purchase of property by way of allotments made by HUDA through e-auction /otherwise?
Can payment to HUDA be exempt from TDS provisions u/s 196?

29 March 2022 Yes, payment to HUDA is exempt from TDS provisions u/s 196



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