https://www.taxtmi.com/forum/issue?id=120187 TDS on purchase of land under section 194-IA is to be deducted at the time of each payment or credit, whichever is earlier, and not only at the final instalment. The 1% TDS is to be calculated on the higher of the actual sale consideration or the stamp duty value, and deposited within the prescribed due date in the next month. Where consideration is paid in instalments, compliance should follow each instalment payment. en-us Fri, 27 Jun 2025 16:20:45 +0530 Sat, 09 May 2026 19:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120187 TDS on purchase of land under section 194-IA is to be deducted at the time of each payment or credit, whichever is earlier, and not only at the final instalment. The 1% TDS is to be calculated on the higher of the actual sale consideration or the stamp duty value, and deposited within the prescribed due date in the next month. Where consideration is paid in instalments, compliance should follow each instalment payment. Discussion-Forum Income Tax Fri, 27 Jun 2025 16:20:45 +0530 https://www.taxtmi.com/forum/issue?id=120187