TDS on immovable property transfers requires transferees to deduct tax on consideration or higher stamp duty value, with specified exemptions. Transferees paying consideration for transfer of immovable property (other than agricultural land) must deduct tax at source on the consideration or the stamp duty value, whichever is higher, at credit or payment; no deduction is required below a specified monetary threshold. Consideration is aggregated where multiple parties are involved, and incidental charges such as membership, parking, utilities, and maintenance are treated as part of consideration. The general certificate provision does not apply to persons deducting under this section.