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Tds on sales of land or buildings

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(Querist)
05 December 2013 is there any tds to be deducted on sales of immovable properties like build and land if yes in which tds section
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Sumit Grover

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Sumit Grover (Expert)
06 December 2013 Under section 194-IA(inserted w.e.f. 01-jun-13), tds needs to be deducted @1% on purchase of land/building, whose sale consideration exceeds Rs. 50 lacs.....

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