https://www.taxtmi.com/manuals?id=4782 Immovable property under the Income-tax Act, 2025 generally covers land, buildings, associated assets transferred with them, and rights therein. It also includes specified rights relating to constructed or proposed property arising through membership, shares, agreements or other arrangements, excluding sale, exchange or lease transactions. For TDS and TCS purposes, the term is limited to non-agricultural land and buildings or parts of buildings. Earlier provisions contain substantially similar wider and narrower formulations. en-us Fri, 06 Sep 2024 10:02:00 +0530 Mon, 24 Aug 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4782 Immovable property under the Income-tax Act, 2025 generally covers land, buildings, associated assets transferred with them, and rights therein. It also includes specified rights relating to constructed or proposed property arising through membership, shares, agreements or other arrangements, excluding sale, exchange or lease transactions. For TDS and TCS purposes, the term is limited to non-agricultural land and buildings or parts of buildings. Earlier provisions contain substantially similar wider and narrower formulations. Manuals Income Tax Fri, 06 Sep 2024 10:02:00 +0530 https://www.taxtmi.com/manuals?id=4782