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Sec 194ia

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(Querist)
19 October 2017 TDS shall be deducted if Consideration exceeds 50,00,000 under Sec 194IA. Is this consideration should be actual consideration paid or SDV gets invoked if Consideration paid is < SDV?
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K Srinivas, CMA CS

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K Srinivas, CMA CS (Expert)
20 October 2017 TDS will be applied on whole consideration

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