https://www.taxtmi.com/manuals?id=1243 Tax deduction at source on ordinary transfers of immovable property other than agricultural land is calculated at 1% of the higher of the transfer consideration or stamp duty value. The threshold applies where either value reaches the prescribed limit, with aggregate payments by all transferees to all transferors considered for the same property. Consideration under agreements referred to in section 67(14) attracts deduction at 10% without a threshold and prevails over the ordinary-transfer category where both apply. Compulsory-acquisition payments are also subject to deduction at 10%, subject to the applicable threshold. en-us Mon, 05 Oct 2015 11:05:00 +0530 Wed, 05 Aug 2026 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1243 Tax deduction at source on ordinary transfers of immovable property other than agricultural land is calculated at 1% of the higher of the transfer consideration or stamp duty value. The threshold applies where either value reaches the prescribed limit, with aggregate payments by all transferees to all transferors considered for the same property. Consideration under agreements referred to in section 67(14) attracts deduction at 10% without a threshold and prevails over the ordinary-transfer category where both apply. Compulsory-acquisition payments are also subject to deduction at 10%, subject to the applicable threshold. Manuals Income Tax Mon, 05 Oct 2015 11:05:00 +0530 https://www.taxtmi.com/manuals?id=1243