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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

TDS u/s 194IA - transfer of an immovable property - the amount ...


Sale of Property Under Rs. 50L Per Person Avoids TDS u/s 194IA of Income Tax Act.

December 13, 2018

Case Laws     Income Tax     AT

TDS u/s 194IA - transfer of an immovable property - the amount as per sale deed is ₹ 1,50,00,000/- - Single purchase deed for four persons - in each case purchase consideration was less then fifty lakhs rupees - No TDS liability.

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