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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>TDS on immovable property requires purchasers to withhold tax from consideration payable to resident transferors in high-value transfers.</h1> TDS on immovable property requires a purchaser to withhold tax from the consideration payable to a resident transferor when acquiring non-rural agricultural immovable property that meets the statute's high value threshold, imposing a purchaser withholding obligation to deduct tax at the prescribed rate.

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