provision of
Section 194LA are not applicable, the provisions of Section 194IA
of the Income Tax Act would apply to govern deduction ... either by the provisions Section
194LA or in other cases by Section 194IA . In both these
provisions, the liability to deduct tax at source
CONSIDERATION ON SALE ANJUM
OF IMMOVABLE
PROPERTY (SECTION-
194IA)
5 2015-16 TDS STATEMENT- HDFC BANK 50,123/-
Signature Not Verified
Digitally Signed ... sales 1,15,00,000/-
consideration on sale of
immovable property (Section-
194IA)
5. 2015-16 TDS Statement-Interest other than 50,123/-
securities
Signature
The Commissioner Of Income Tax vs V.S. Dempo And Co. Pvt.Ltd on 5
T.Rajkumar vs Union Of India on 1 November, 2013
Author: V.Ramasubramanian
Bench: V
sale VENKATACHALAPATHI 5577700
consideration on sale DIBBUR
of immovable property VENKATESAIAH
( Section 194IA )
This was followed up with another notice on
10.03.2023.
3. The petitioner ... VENKATACHALAPATYHI 5577700
Sales consideration DIBBUR VENKATESAIAH
on sale of immovable
property ( Section
194IA )
Since, as per the records in this office, you
have not filed
Provision in Chapter XVII
Sum
191 [Direct Payment]
194C [Payments to Contractors]
194IA [Transfer of Immovable Property]
194J [Fees for professional or technical
services]
194L
Provision in Chapter XVII
Sum
191 [Direct Payment]
194C [Payments to Contractors
194IA [Transfer of Immovable Property]
194J [Fees for professional or technical services]
194L
provision that has been
introduced with effect from 01.06.2013 reads as
hereunder:
194IA: Payment on transfer of certain
immovable property other than agricultural land
well.
5. Section 194 IA of the Act is as follows:-
"194IA. Payment on transfer of certain
immovable property other than agricultural
land
Sesa Goa Ltd vs Commissioner Of Income Tax on 5 February, 2016
Author: S.C
