(3)The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section.Explanation.—For the purposes of this section,—(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;(b)"immovable property" means any land (other than agricultural land) or any building or part of a building;[(c) "stamp duty value" shall have the same meaning as assigned to it in clause (f) of the Explanation to clause (vii) of sub-section (2) of section 56.]
