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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

TDS u/s 194-IC on Capital gain in case of Joint Development ...

Notes     Income Tax

February 3, 2023

TDS u/s 194-IC on Capital gain in case of Joint Development Agreement (JDA) u/s 45(5A) - the full value of consideration shall be taken as the stamp duty value of his share as increased by any consideration received in cash or by a cheque or draft or by any other mode.

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