https://www.taxtmi.com/forum/issue?id=119945 Section 194-IA does not apply to barter transactions under a Joint Development Agreement where the landowner receives flats instead of monetary payment. If the developer pays cash as part of the arrangement, the developer may have TDS obligations on those payments. TDS on benefits or perquisites can apply to non-monetary benefits only where the recipient receives them in the course of business or profession; if so, the developer must value the benefit, deduct tax at source, and report the deduction. en-us Tue, 29 Apr 2025 12:29:16 +0530 Wed, 30 Apr 2025 12:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119945 Section 194-IA does not apply to barter transactions under a Joint Development Agreement where the landowner receives flats instead of monetary payment. If the developer pays cash as part of the arrangement, the developer may have TDS obligations on those payments. TDS on benefits or perquisites can apply to non-monetary benefits only where the recipient receives them in the course of business or profession; if so, the developer must value the benefit, deduct tax at source, and report the deduction. Discussion-Forum Income Tax Tue, 29 Apr 2025 12:29:16 +0530 https://www.taxtmi.com/forum/issue?id=119945