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Tds on immovable property

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(Querist)
16 May 2013 dear experts...

please clerify whether the requirement of deducting TDS @1% on sale consideration is also applicable for agreements entered into before 1st June but registry in that regard in entered into after June..

or where part amount is being paid before 1st June and remaining is paid after 1 June then on which amount buyer has to deduct TDS
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Anil Sankar V

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Anil Sankar V (Expert)
16 May 2013 it is applicable
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Guest (Expert)
17 May 2013 It is mentioned "This provision will be applicable in respect of transactions effected on or after 01.06.2013
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