[Section 194-IA]- TDS on transfer of certain Immovable Properties (other than Agricultural Land)

 

Table of Contents

·         (A) Who is liable to Deduct TDS under Section 194-IA

·         (B) Meaning of consideration for transfer of any immovable property

·         (C) When is the TDS to be Deducted U/s 194-IA

·         (D) Rate of TDS

·         (E)  TDS not to be Deducted in case of Transfer of certain Immovable Property

·         (F)  Procedure of Deposit of TDS (Tax Deducted at Source) U/s 194-IA

·         (G) [Rule 31(3A)]- Form, Time Limit and Procedure for issue of TDS certificate of Deduction of Tax U/s 194-IA

·         (H) Quarterly Statement to be filed in case of TDS

 


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