TDS Not Applicable for Purchasers u/s 194C on Advance Payments for Employee Housing Projects.

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....TDS u/s 194C - payment for development of residential complex for the employees - When the assessee is only a purchaser, if any advance sale consideration is paid, the assessee has no business to deduct the tax at source as it is for the seller of the sites to pay the capital gains depending upon the tax payable by him....