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Threshold limit for section 194-IA TDS applicable in respect of each transferee

February 11, 2019[2019] 102 22 (Article)
“Does the limit of ` 50 lakhs mentioned in section (2) of section 194-IA of the Income-tax Act (the Act) apply to a transaction as a whole or to a share of an individual when there are co-owners of a property and share of each one of them is less than ` 50 lakhs?”
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