Sales consideration

This discussion explores the discrepancy between the sales consideration recorded in the registry and the amount on which TDS (Tax Deducted at Source) is actually deducted. The consensus leans towards the TDS deducted amount being the relevant figure for the Assessing Officer's consideration. Participants are seeking legal provisions or case law to clarify whether the guideline value or the full value of consideration, whichever is higher, should be used.