Tds on immoveable property

ASSESSEE PURCHASE IMMOVEABLE PROP. @ 70 LACS & PAYMENT MADE BEFORE 1ST JUNE 30 LACS & REST 40 LACS IN AUG 14. WHETHER TDS REQUIRED TO BE DEDUCTED ON ENTIRE AMOUNT OR ONLY ON 40 LACS.
 

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TDS to be deducted @ 1 % on whole amount of Rs 70 lacs
tds will be deducted on total amt.

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