194ia & 201(1a)

CA Rakesh Somashekara (...) (45 Points)

15 July 2019  

While calculating interest u/ 201(1A) , what is from Date in case of 194IA immovable property transfer?

 Confused whether  to consider Date of Agreement/ Date of Registration/ Date of payment in case of one time Full payment, Advance payment, Partial payment.

Please explain 

 

Thanks