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TDS on property purchase above Rs 50 lakh explained: Rules, conditions and filing process

Times of India

WorldTimes of India·Jun 9, 2026·1 min read

TDS on property purchase above Rs 50 lakh explained: Rules, conditions and filing process

Property buyers purchasing assets valued at Rs 50 lakh or more must deduct 1% TDS before completing the transaction. This rule, under Section 194-IA, applies to non-agricultural land and aims to boost tax compliance in real estate. Buyers…

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