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[Cites 0, Cited by 0] [Section 194IA(3)] [Section 194IA] [Entire Act]

Union of India - Subsection

Section 194IA(3)(a) in The Income Tax Act, 1961

(a)"agricultural land" means agricultural land in India, not being a land situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2;
(aa)"consideration for transfer of any immovable property" shall include all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable property;