https://www.taxtmi.com/forum/issue?id=115385 The buyer had been deducting TDS under section 194IA on the full consideration for an apartment comprising land and superstructure. Following introduction of section 194M, the applicable withholding provision for this immovable property transaction remains section 194IA; section 194IA continues to govern the TDS obligation in this purchase scenario. en-us Tue, 03 Sep 2019 15:19:54 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115385 The buyer had been deducting TDS under section 194IA on the full consideration for an apartment comprising land and superstructure. Following introduction of section 194M, the applicable withholding provision for this immovable property transaction remains section 194IA; section 194IA continues to govern the TDS obligation in this purchase scenario. Discussion-Forum Income Tax Tue, 03 Sep 2019 15:19:54 +0530 https://www.taxtmi.com/forum/issue?id=115385