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194IA TDS deduction

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if any person buys a property and there are some other cost like maintance charges in cost sheet by builder then should this cost only include in calculation of 50 lakhs or this amount is also to be included for TDS deduction also since as per builder he has exempted TDS deduction on maintenance charges??
Replies (1)

194IA is to be deducted on value mentioned in agreement or the value as per circle rate, whichever higher.


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