TDS u/s 194IA - assessee had purchased the land on piece meal ...
Case Laws Income Tax
June 24, 2019
TDS u/s 194IA - assessee had purchased the land on piece meal basis. - since, the value mentioned in each sale deed is less than ₹ 50 lakhs, therefore, the provisions of Section 194IA will not be applicable to the assessee.
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