https://www.taxtmi.com/manuals?id=1604 TDS applies where a payer pays a resident monetary consideration under a specified agreement allowing development of a real estate project and involving share consideration in land or building; the payer must deduct tax at the prescribed deduction rate on such monetary consideration at the earlier of credit to the payee or payment by cash, cheque, draft or any other monetary mode, excluding consideration in kind, and the provision overrides other TDS rules on immovable property for such agreements. en-us Fri, 07 Jul 2017 12:49:00 +0530 Mon, 14 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1604 TDS applies where a payer pays a resident monetary consideration under a specified agreement allowing development of a real estate project and involving share consideration in land or building; the payer must deduct tax at the prescribed deduction rate on such monetary consideration at the earlier of credit to the payee or payment by cash, cheque, draft or any other monetary mode, excluding consideration in kind, and the provision overrides other TDS rules on immovable property for such agreements. Manuals Income Tax Fri, 07 Jul 2017 12:49:00 +0530 https://www.taxtmi.com/manuals?id=1604