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Late Filing Fee Deleted: Section 194IA Not Applicable for TDS on Property Transfer Below Rs. 50 Lakhs.
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....Applicability of Section 234E r.w.s. 204 - late filing fees - TDS u/s 194IA - transfer of immovable property - since the consideration paid to any transferor is less than ₹ 50 Lakhs, the provisions of Section 194IA would not apply - Late fee to that extended deleted - AT....