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Tds u/s 194ia

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(Querist)
09 October 2015 If a buyer has paid more than 50,00,000 before 1/6/2013, i.e. before this section became applicable, and he pays the balance amount now in f.Y. 14-15 and 15-16, is he liable to deduct tax under this section???
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 October 2015 He is liable to deduct tax under this section for payments made after 1/6/2013.

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