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    <title>What Budget says - Provisions of TDS on sale of immovable property - Consideration of stamp duty value of the immovable property.</title>
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    <description>Transferees must deduct TDS at one per cent at the time of payment or credit, calculated on the higher of the consideration paid/credited to the transferor or the stamp duty value of the immovable property; no deduction is required where both the consideration and stamp duty value are less than fifty lakh rupees.</description>
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