{"id":1612,"date":"2019-09-07T14:27:07","date_gmt":"2019-09-07T08:57:07","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1612"},"modified":"2019-09-12T17:23:44","modified_gmt":"2019-09-12T11:53:44","slug":"tds-section-194ia","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/","title":{"rendered":"TDS Under Section 194 IA"},"content":{"rendered":"<p><b>Section-194IA <\/b><b>Payment on\u00a0transfer\u00a0of certain immovable property other than agricultural land.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This article discusses the provisions of section 194IA as per <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\">Income tax<\/a> act,1961 and throws light on scope and limitations of section 194IA.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1615 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Blog-image-09_09_2019.jpg\" alt=\"TDS under 194 IA\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Blog-image-09_09_2019.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Blog-image-09_09_2019-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Blog-image-09_09_2019-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#TDS\" title=\"TDS\">TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Background_of_section-194IA\" title=\"Background of section-194IA\">Background of section-194IA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Provision_of_Section_194IA\" title=\"Provision of Section 194IA\u00a0\">Provision of Section 194IA\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Section_194IA_in_Brief\" title=\"Section 194IA in Brief\">Section 194IA in Brief<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Immovable_Property\" title=\"Immovable Property :\">Immovable Property :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Agriculture_Land\" title=\"Agriculture Land :\">Agriculture Land :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Payer\" title=\"Payer:\">Payer:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Payee\" title=\"Payee:\">Payee:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Scope_Applicability\" title=\"Scope &amp; Applicability:\">Scope &amp; Applicability:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#When_Tax_should_be_deducted\" title=\"When Tax\u00a0should be deducted :\">When Tax\u00a0should be deducted :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Rate_of_Tax\" title=\"Rate of Tax :\">Rate of Tax :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Furnishing_PAN\" title=\"Furnishing PAN :\">Furnishing PAN :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#If_Pan_not_Furnished\" title=\"If Pan not Furnished :\">If Pan not Furnished :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Deposit_of_Tds_to_the_central_government\" title=\"Deposit of Tds\u00a0 to the central government :\">Deposit of Tds\u00a0 to the central government :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#Form_16B\" title=\"Form 16B :\">Form 16B :<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"TDS\"><\/span><b>TDS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax Deducted Source (TDS) is a concept introduced with an intention to collect taxes at the very source of income. As per this concept, tax shall be deducted by the deductor (person who makes a payment) at the time of making payment of specified nature to any other person (deductee) and remit the same to the Central government. The deductee can get the same as a credit of the amount so deducted on the basis of form.26as (annual consolidated credit statement) or<a href=\"https:\/\/aktassociates.com\/blog\/apply-for-lower-tds-certificate\/\"> TDS Certificate<\/a>.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Background_of_section-194IA\"><\/span><strong>Background of section-194IA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">SEC-194IA was introduced in the income tax act, 1961, by way of an amendment in the finance bill, 2013 in order to have a reporting mechanism of transactions in the real estate sector and also to collect taxes at the earliest point of time. In order to reduce the compliance burden on the small taxpayers, no tax shall be deducted in respect of the transactions less than 50 Lakhs.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Provision_of_Section_194IA\"><\/span><strong>Provision of Section 194IA\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Any person, being a transferee (i.e., the person who receives the property) responsible for paying ( other than the person referred to in section 194LA i.e., the person responsible for paying on account of compulsory acquisition under any law for the time being in force as referred in 194LA section) to a resident transferor (i.e.., the resident person who transfers the property) any sum by way of consideration for transfer of immovable property (other than agriculture land), shall at the time of credit <\/span><span style=\"font-weight: 400;\">of such sum to the account of the transferor or at the time of payment of such amount in cash or by issue of a cheque\/draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent (1%) of such sum as income-tax thereon.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A deduction shall be made only when the consideration for the transfer of Immovable Property is greater than or equal to 50 lakhs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 203A (Tax Deduction and Collection Account Number) provisions of Income Tax act, 1961, shall not apply to the person responsible to deduct tax under section 194IA.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_194IA_in_Brief\"><\/span><b>Section 194IA in Brief<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Immovable_Property\"><\/span><strong>Immovable Property :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Immovable Property means any land ( other than agriculture land) or any building or any part of building<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Agriculture_Land\"><\/span><strong>Agriculture Land :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Agriculture land means any land other than the land referred under section 2(14)(iii)(a)&amp;(b).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Agriculture land means the land which was not situated<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Within the jurisdiction of Municipality or Cantonment Board having a population not less than 10,000.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Within any area, the distance measured aerially as provided below<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Municipality Population<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Distance from Municipality or Cantonment Board<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Population &gt; 10,000 but &lt; 1,00,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 2 km<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Population &gt; 100,000 but &lt; 10,00,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 6 km<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Population &lt; 10,00,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 8 km<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Payer\"><\/span><strong>Payer:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The payer is the person (called as transferee) who purchases any immovable property other than agriculture land for any sum of consideration from a resident transferor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> payer must be the person<\/span><span style=\"font-weight: 400;\"> other than the person referred to in section 194LA.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Payee\"><\/span><strong>Payee:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The payee\u00a0is the resident person (called as transferor) who transfers or <a href=\"https:\/\/aktassociates.com\/blog\/issues-faced-by-the-nri-while-selling-the-property\/\">sells any immovable property<\/a> other than agriculture land.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Scope_Applicability\"><\/span><strong>Scope &amp; Applicability:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194IA applies only when the below conditions have been satisfied:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The payer must be any person as mentioned above.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The payee must be a resident transferor of any immovable property other than agriculture land.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The immovable property must and should be transferred for consideration.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Such Consideration should exceed 50Lakhs.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_Tax_should_be_deducted\"><\/span><strong>When Tax\u00a0should be deducted :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Whichever is earlier of below<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the time of credit <\/span><span style=\"font-weight: 400;\">of such sum\/amount\/consideration to the account of the transferor. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the time of payment of such sum\/amount\/consideration in cash or by the issue of a cheque\/draft or by any other mode.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_Tax\"><\/span><strong>Rate of Tax :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax shall be deducted at the rate of one percent(1%) of such sum or consideration.<\/span><span style=\"font-weight: 400;\">w.e.f. 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> September 2019, Tds of one percent (1%) should be deducted on all payments in the nature of club membership fee, car parking fee, electricity and water facility fees, maintenance fee, advance fee or any other charges of similar nature, which are incidental to the transfer of immovable property.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Furnishing_PAN\"><\/span><strong>Furnishing PAN :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The person on whom the tax should be deducted at source u\/s 194IA should submit the PAN to the deductor.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"If_Pan_not_Furnished\"><\/span><strong>If Pan not Furnished :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If such person fails to submit the PAN tax shall be deducted at the higher of the following rates-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Prescribed rates in the act<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rate which is mentioned in the finance act<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">20%\u00a0 rate<\/span><\/li>\n<\/ul>\n<h3><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1614 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1.png\" alt=\"TDS under 194 IA\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Deposit_of_Tds_to_the_central_government\"><\/span><strong>Deposit of Tds\u00a0 to the central government :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax deducted u\/s 194IA shall be deposited to the credit of CG by remitting it electronically to RBI or SBI or to any authorized bank,\u00a0 within 30days from the month of deduction. <\/span><span style=\"font-weight: 400;\">It should be accompanied by challan cum statement in form no.26QB.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_16B\"><\/span><strong>Form 16B :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The person who deducted tax u\/s194IA is liable to furnish the certificate in form no.16QB within 15 days from the due date of furnishing challan cum statement in form.26QB.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section-194IA Payment on\u00a0transfer\u00a0of certain immovable property other than agricultural land. This article discusses the provisions of section 194IA as per &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TDS Under Section 194 IA\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/#more-1612\">Read more<span class=\"screen-reader-text\">TDS Under Section 194 IA<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section-194IA Payment on\u00a0transfer\u00a0of certain immovable property<\/title>\n<meta name=\"description\" content=\"This article discusses the provisions of section 194IA as per the income tax act,1961 and throws light on the scope and limitations of section 194IA...\" \/>\n<meta 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