Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 4] [Section 194IA] [Entire Act] Union of India - Subsection Section 194IA(2) in The Income Tax Act, 1961 (2)No deduction under sub-section (1) shall be made where the consideration for the transfer of an [immovable property and the stamp duty value of such property, are both,] less than fifty lakh rupees.
