TDS on immovable property transfers applies on higher valuation, aggregated consideration, specified agreements, and compulsory acquisition payments.

TDS on an ordinary transfer of immovable property other than agricultural land is deductible at 1% of the higher of transfer consideration and stamp duty value. The Rs. 50 lakh threshold applies where either amount reaches that level and is determined by aggregating amounts payable by all transferees or transferors for the same property. Consideration under an agreement covered by section 67(14) attracts 10% TDS without a threshold and takes priority where both categories apply. Payments on compulsory acquisition attract 10% TDS, subject to a Rs. 5,00,000 threshold.

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