A TDS deduction is one of the things that is covered under the I-T Act under section 194 IA. Under the 2013 Finance Act, TDS would be applied to the consideration residents receive when transferring immovable property. 1% of TDS must be deducted and remitted if the value of the buyer's property exceeds Rs. 50 lakhs. TDS must be deducted from the transfer of immovable property to a resident individual under this clause. The purpose of this article is to provide an overview of section 194 IA of the Income Tax Act and the 1% tax on property sales. read order - https://techiesbuzz.com/quick-guide-section-194-ia-1-tds-property-sale/