Section 194-IA : Payment on transfer of certain immovable property other than agricultural land

Payment on transfer of certain immovable property other than agricultural land. 194-IA. (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of…