Payment on transfer of certain immovable property other than agricultural land

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..... or any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of such sum to the account of the transferor or at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum 3 [ or the stamp duty value of such property .....

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..... 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.] 5 [ (c) stamp duty value shall have the same meaning as assigned to it in clause (f) of the Explanation to clause (vii) of sub .....

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