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U/s 194 1a

This query is : Resolved 

18 October 2019 The GST amount paid on bills for buying a property is included in the total for
calculating TDS in Section 194 1A.
Usually tax amounts and rates are not included .. it will be double taxing
I am buying a property value less than 50 Lakhs but if GST amounts are included it will be more than 50 Lakhs

Please clarify
Regards

19 October 2019 No need to include GST for the threshold of 194IA. Inference - CBDT Circulars
4/2008 dt. 28-04-2008 and 1/2014 dt. 13-01-2014.



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