Property Upgrade from Flat to Villa

This query is : Resolved

Nitin Agrawal (Querist)
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16 February 2024 Hi,
I booked a flat in 2018-2019 total amount of 90 Lakh.
I have paid upfront about 60 Lakh. Somehow project got delayed and to date, the property has not handed over.
Now in the same project builder is offering a Villa at 1.5 CR and I want to upgrade. In this case, they will be signing a new agreement in February 2024 and will transfer the 60 Lakh paid earlier in to villa account.
And as per CLP (Consturction link Payment) I have to pay 20 Lakh.

Should I deduct TDS on 20 Lakh or 80 Lakh (20 Lakh payment now + 60 Lakh Paid in 2019)?

PS: In 2019 there was no requirement to deduct TDS so I haven't deducted that time.
Old Flat booking was neither registered nor possession was given.