Tds 194IA

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if total consideration is equal to 50 lacs then also TDS need to be deducted?
Replies (3)
yes TDS to be deducted
thank you.

But no TDS if sale consideration = 49,99,999. Also stamp duty valuation has no effect on TDS. Valuation can be 60 lakhs but sale consideration i.e. deed value can be 49.99 lakhs, then no TDS.


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