Section 194IA of IT Act, 1961 - TDS on Sale of Immovable Property

Section 194IA is inserted by Finance act 2013 and it is applicable from 01st of June, 2013.

source https://www.caclubindia.com/articles/section-194ia-of-it-act-1961-tds-on-sale-of-immovable-property-48450.asp