Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 February 2014 Sir, please tell me section 194LAA DELETE HO gya hai kya, TDS SE aus iske badle me section 194IA aa CHUKA HAI kya , please sir explain me this section

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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05 March 2014 1. There is NO section 194LAA.

I suppose you are asking about Section 194LA.

Section 194LA is for TDS on compensation for COMPULSORY ACQUISITION of property.

It is still in force.

2. Further, Section 194IA has been introduced which prescribes TDS on payment for transfer of IMMOVABLE PROPERTY.

Both the sections are in force and applicable for respective transactions.

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