Payment on transfer of certain immovable property other than agricultural land

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....ay of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of such sum to the account of the transferor or at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum 3[or the stamp duty value of such property, whichever is high....

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....te in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2; 2[(aa) "consideration for transfer of any immovable property" shall include all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable prop....