CBDT amends Form No. 132 & Form No. 141 to cover TDS on Immovable property bought from non-resident; removes TAN requirement

Form No. 132, being the certificate relating to tax deducted at source, has also been correspondingly amended.

The revised form specifically includes transfer of immovable property by a non-resident to a resident individual or HUF within its scope. The amendments also revise the relevant Form references and notes to align the certificate with the new reporting mechanism.