Is TDS needs to be deducted in case of similar buyer & seller for more than 1 property which individually not exceeds limit of Rs.50 lakhs but combined it exceeds limit. Each property transaction has different agreements and payments
As per sectiom 194ia, tds is deducted at 1 percent only when the amount of any of the property sold exceeds 50 lakhs. Since your properties have different agreements and transactions, you are not liable to deduct tds
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