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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: buyer must report online and pay withholding tax via e-tax or authorized bank channels.</h1> TDS on sale of immovable property requires the buyer, as deductor, to furnish transaction details on the TIN-NSDL portal and then pay the withholding tax either immediately via the portal's e-tax payment option, subsequently via net-banking e-tax payment, or at an authorized bank branch which will retrieve challan details from the online form and process e-payment without a digitized challan.

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