TDS ON IMMOVABLE PROPERTY - FLAT

At every installment

TDS should be paid as per installment

Tax is required to be deducted at the time of credit of such sum to the account of the payee or at the time of payment whichever is earlier. The date of registration, agreement or contract is irrelevant for deciding the time of payment of TDS.

If the purchase value is greater than Rs. 50 lakhs then TDS is to be deducted from the first instalment itself and for each and every instalment. The purchaser should not wait for the aggregate instalment amounts to exceed Rs. 50 lakh. The view that TDS is to be deducted from final instalment or after exceeding Rs. 50 lakh is not right.

Can we deduct and pay full amount of TDS at first instance .( E.g Residential property value 70 lacs to be paid in 10 installment , can WE PAY 1% OF 70 L at 1st Installment or should be at every Installment ?