https://www.taxtmi.com/forum/issue?id=118622 For TDS purposes, purchases of apartments-including units in ongoing projects-are generally treated as transfers of immovable property and fall under the provision governing property transfers; GST treatment or use of a construction agreement does not by itself convert such purchases into payments under a works contract. Payments that are truly pursuant to a separate works contract, professional fees, commission or brokerage paid by Individuals or HUFs are governed by the contracts-related provision. The decisive factor is the contractual structure and the legal characterisation of what is being paid for. en-us Thu, 06 Jul 2023 12:27:46 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118622 For TDS purposes, purchases of apartments-including units in ongoing projects-are generally treated as transfers of immovable property and fall under the provision governing property transfers; GST treatment or use of a construction agreement does not by itself convert such purchases into payments under a works contract. Payments that are truly pursuant to a separate works contract, professional fees, commission or brokerage paid by Individuals or HUFs are governed by the contracts-related provision. The decisive factor is the contractual structure and the legal characterisation of what is being paid for. Discussion-Forum Income Tax Thu, 06 Jul 2023 12:27:46 +0530 https://www.taxtmi.com/forum/issue?id=118622