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    <title>SECTION 194IA APPEAL</title>
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    <description>Assessment for alleged non deduction of TDS on purchase of residential property: purchaser paid five crore in total, four crore before the relevant TDS provision took effect and one crore thereafter (on which TDS was deducted), but the assessing officer assessed the full five crore and raised a demand. The taxpayer requests guidance on appellate selection in the e filing portal, the appropriate entry for &quot;total income assessed&quot; in Form 35, and drafting facts and grounds of appeal; the forum reply advises consulting an expert to draft the appeal.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=118497</link>
      <description>Assessment for alleged non deduction of TDS on purchase of residential property: purchaser paid five crore in total, four crore before the relevant TDS provision took effect and one crore thereafter (on which TDS was deducted), but the assessing officer assessed the full five crore and raised a demand. The taxpayer requests guidance on appellate selection in the e filing portal, the appropriate entry for &quot;total income assessed&quot; in Form 35, and drafting facts and grounds of appeal; the forum reply advises consulting an expert to draft the appeal.</description>
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