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Section 194-ia

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Querist : Anonymous

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Querist : Anonymous (Querist)
11 July 2013 One of my client purchased a house for Rs.94 lacs. He made first payment of 17 Lacs in May 2013 and balance at the time of Registry in July 2013.
Whether he has to deduct TDS @ 1%.

If he has not deducted TDS and made pymt of 94 lacs. Not what is the remedy.?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
11 July 2013 Yes. actual transactions happening after 1st July 2013. so sec.194IA applies

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