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Day: January 19, 2022

Section 194IC – TDS on consideration paid under a Joint Development Agreement

Time of Deduction- At the time of credit or payment, whichever is earlier. Deductor- Any person paying any sum by way of consideration under Joint…

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Section 194IB-TDS on payment of Rent of Immovable Property by Certain Individuals or HUF

Time of Deduction- One time in a year i.e. annually in the last month of previous year or in the month before the tenant vacates…

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Section 194IA- Payment on Transfer of Immovable Property

Time of Deduction- TDS to be deducted at the time of credit or payment, whichever is earlier. Deductor- Any person (other than a person referred…

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