TDS on Capital Gains in Joint Development Agreements: Stamp Duty Value and Additional Consideration Under Income Tax Act Section 45(5A) & 194-IC. https://www.taxtmi.com/highlights?id=68068 TDS u/s 194-IC on Capital gain in case of Joint Development Agreement (JDA) u/s 45(5A) - the full value of consideration shall be taken as the stamp duty value of his share as increased by any consideration received in cash or by a cheque or draft or by any other mode. en-us Fri, 03 Feb 2023 14:16:54 +0530 Fri, 03 Feb 2023 17:14:11 +0530 TaxTMI RSS Generator TDS on Capital Gains in Joint Development Agreements: Stamp Duty Value and Additional Consideration Under Income Tax Act Section 45(5A) & 194-IC. https://www.taxtmi.com/highlights?id=68068 TDS u/s 194-IC on Capital gain in case of Joint Development Agreement (JDA) u/s 45(5A) - the full value of consideration shall be taken as the stamp duty value of his share as increased by any consideration received in cash or by a cheque or draft or by any other mode. Highlights Income Tax Fri, 03 Feb 2023 14:16:54 +0530 https://www.taxtmi.com/highlights?id=68068