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Sec 194ia - tds on immovable property

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 April 2015 Whether cancellation of Flat by buyer, will consider as purchase by Seller for the Provision of Section 194IA (ie. TDS tobe deduct @1% on purchase of Immovable Property ).

Please solve my query giving references of law.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
14 April 2015 It is important to know at which stage the cancellation is being done. Means-prior to registration of the property or after the registration ?

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