Monday, 3 June 2013

How to pay TDS under section 194IA

 The Central Board of Direct Taxes (CBDT) has come out with an online form for making TDS payment on property transactions.
The form has to filled online at:

e-Payment of TDS on Sale of Property
From June 1st 2013, transfer by a resident of immovable property (other than agricultural land) where consideration exceeds Rs 50 lakhs would attract TDS @ 1% u/s 194 IA. The person is required to deduct tax and would not be required to obtain a Tax Deduction Account Number.
This form requires mandatory quoting of PAN which is verified with the IT Department's website. It also asks for address of the transferor and transferee along with the address of the property transaction.
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