Consideration for transfer of any immovable property - Definition / Legal Terminology - Income Tax

Explanation.(aa) - For the purposes of section 194IA of the Income tax Act 1961- Consideration for transfer of any immovable property shall include all charges of the nature of- club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable property;