TDS at Higher Rate on Immovable Property Purchase
Plz check the PAN of the seller is linked with Adhaar before you deduct TDS on Property purchase u/s 194IA.
If PAN not linked with Adhaar then TDS is liable to be deducted @20% in place of 1% as per Rule 114AAA after 1-7-2023
CA Sohrabh Jindal
9810216640