Highlights of Section 194IA

CA Rohan jain , Last updated: 18 April 2016  
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Highlights of Section 194-IA (TDS On Sale/Purchase of IMMOVABLE PROPERTY) Crux : 1.As per Finance Act of 2013, TDS is applicable on transfer of any Immovable Property(other than agricultural land), wherein the consideration of the property exceeds or is equal to Rs.50,00,000/-. 2. Tax @ 1%

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CA Rohan jain
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Category Income Tax   Report

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