When purchasing an under-construction residential apartment, you have the option to deduct Tax Deducted at Source (TDS) either on each instalment paid or on the full value of the consideration at once. This flexibility allows for different payment and deduction strategies depending on your circumstances.
15 February 2025
If a person purchase flat of value 55 lacs which is under construction can tds be deducted and paid on full value of consideration instead of on each installment