TDS on sale of property

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As per section 194IA ,TDS has to be deducted @ 1% if sale consideration 50L or above.
But while purchasing flat builders will make two agreements one is for land and one is for construction. If land purchase value is 12L and construction is 46L , will TDS is applicable in this case.
Kindly reply
Replies (1)
Yes tds has to be deducted


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