TDS for purchase of property under 194IA

This discussion clarifies the rules for Tax Deducted at Source (TDS) on property purchases under Section 194IA of the Income Tax Act. It addresses whether TDS should be calculated on the total agreement value or the part payment made. The consensus suggests deducting TDS on the amount paid up to the point of deduction, especially if the deadline for lump-sum deduction has passed, to avoid penalties.