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TDS on sale of property by Government

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(Querist)
30 September 2020 our co. is buying land from state government. IS TDS IS APPLICABLE ON IT U/S 194IA? IS SECTION 196 FOR EXEMPTION APPLY TO THIS TRANSACTION?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 September 2020 No need of TDS section 196 exemption applicable.

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