Assaying the provisions of section 194IA of the Income-tax Act

In this article the provisions of section 194IA of the Income-tax Act (the Act) dealing with tax deduction in respect of transfer of immovable property (other than agricultural land) have been analyzed starting with concept of tax deduction followed by emergence of section 194IA of the Act and then by a few case laws explaining the applicability of provisions of section 194IA of the Act to the facts of such cases which arose before such judicial authorities.In this article the provisions of section 194IA of the Income-tax Act (the Act) dealing with tax deduction in respect of transfer of immovable property (other than agricultural land) have been analyzed starting with concept of tax deduction followed by emergence of section 194IA of the Act and then by a few case laws explaining the applicability of provisions of section 194IA of the Act to the facts of such cases which arose before such judicial authorities.taxmann.com Latest ArticlesRead More

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