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TCS on purchase of Agriculture land

This query is : Resolved 

19 June 2023 Shall I deduct TCS @ 1% on purchase of agriculture land having value more than 50 Lakhs?

19 June 2023 No TDS deducted u/s. 194-IA, if the land purchased is rural agricultural land.
If land is urban agricultural land, TDS liability arises.



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