https://www.taxtmi.com/forum/issue?id=105775 Section 194IA requires TDS at the time of payment or credit, whichever is earlier; payments made before the statute's effective date need not be deducted. The provision applies to ongoing projects even if agreements were executed earlier. Consideration includes all amounts chargeable to stamp duty on registration and payments for rights in the property; the definition of immovable property covers constructed and to be constructed assets and associated fittings and rights. en-us Sat, 08 Jun 2013 10:14:39 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105775 Section 194IA requires TDS at the time of payment or credit, whichever is earlier; payments made before the statute's effective date need not be deducted. The provision applies to ongoing projects even if agreements were executed earlier. Consideration includes all amounts chargeable to stamp duty on registration and payments for rights in the property; the definition of immovable property covers constructed and to be constructed assets and associated fittings and rights. Discussion-Forum Income Tax Sat, 08 Jun 2013 10:14:39 +0530 https://www.taxtmi.com/forum/issue?id=105775