TDS on sale of Immovable Property – TDS Section 194IA. Check Details for TDS Section 194IA – Various Issues. Hi Friends Find Complete details related to TDS – Section 194IA – Various Issues. After Providing Complete details for TDS Section - 194IA – Various Concepts Now we provide complete details for Various issue face on TDS us 194IA. In this article you can find various Issued faced for TDS – Section 194IA like - Issue In case of payment in installments, Issue In case of under construction property and payments are made in installments, Issue In case of sellers claiming exemption u/s 54, 54EC, 54F, Issue In case of joint ownership of property, Issue Whether deemed consideration, being stamp duty value as per section 50C / 43CA etc. Now you can scroll down below and check complete details regarding TDS on sale of Immovable Property – TDS Section 194IA.