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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 each buyer to file Form 26QB for every buyer seller share combination.</h1> The online statement-cum-challan for TDS on immovable property must be filed separately by each buyer for every distinct buyer-seller combination corresponding to the share of property consideration attributable to each seller; e.g., one buyer with two sellers requires two Form 26QB filings, and two buyers with two sellers requires four filings.

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