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Section 194IA - Payment on transfer of certain immovable property other than agricultural land - Income-tax Act, 1961

Extract

..... 1[194-IA. Payment on transfer of certain immovable property other than agricultural land.- (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor 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 .....

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Section 194IA - Payment on transfer of certain immovable property other than agricultural land - Income-tax Act, 1961

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