Section 194IA of the Income Tax Act is a provision related to the deduction of tax at source (TDS) on payments made for the purchase of immovable property.
source https://www.caclubindia.com/articles/section-194ia-tds-on-sale-of-property-49551.asp
source https://www.caclubindia.com/articles/section-194ia-tds-on-sale-of-property-49551.asp
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