Claim of tds refund under section 194ia

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I would like to know whether we can claim TDS refund under sale of immovable property in the year sale took place or in the year we are claiming exemption? the assesse is having income from Other sources ( Bank Interest) which is below taxable limit.

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Even exemption/s, is taken in the same year of sale transection; may be by way of capital gain account scheme.


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