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Tuesday, 31 January 2017

Whether to Deduct TDS U/s 194IA when Stampt duty value More than Rs. 50 lacs and Consideration amount is less than Rs.50 Lacs

No, As per Section 194IA of Income Tax Act 1961,
TDS is required to deduct by the Buyer only in case of when total Consideration for the Property exceeds Rs 50 Lacs. This Section does not talk about Stamp value of the Property.
this section is applicable in case of land or building or Both.
TDS is required to be deduct by the Buyer .
Buyer is not required to get TAN .
Buyer is need to file Form 26QB to Income tax Department
This Section consider the value of property.

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Avinash Sharma
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