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of <h1>Transfer of Immovable Property Under Section 194IA Includes Fees for Club, Parking, Utilities, Maintenance, and More.</h1> Consideration for the transfer of immovable property, as defined under section 194IA of the Income Tax Act 1961, encompasses various charges. These include club membership fees, car parking fees, electricity or water facility fees, maintenance fees, advance fees, and any other similar charges incidental to the property's transfer.
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