TDS on Property Purchase (1%) & Buyer Compliance
Section 194-IA TDS, Form 26QB / Form 141 and stamp duty for buyers
- 1ComputeTDS per buyer and payment computed.
- 2PayChallan-cum-statement filed and paid.
- 3CertifyForm 16B issued to the seller.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About TDS on Property Purchase (1%) & Buyer Compliance
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A buyer of immovable property (other than agricultural land) from a resident seller must deduct TDS at 1% when the consideration is ₹50 lakh or more, computed on the higher of the price and the stamp-duty value, and pay it with the challan-cum-statement Form 26QB (Form 141 under the Income-tax Rules, 2026) — no TAN is needed. The buyer then gives the seller Form 16B. If the seller is an NRI, different TDS rules apply under Section 195.
The ₹50 lakh threshold is tested on the total consideration, even when there are several buyers or sellers — each buyer deducts on their share. Payments in instalments (common for under-construction flats) need TDS on each instalment.
Buying from an NRI is very different: TDS is 12.5% (long-term) or 30% (short-term) plus surcharge and cess, on the whole price unless the seller provides a lower-deduction certificate, and the buyer needs a TAN and must file a quarterly non-resident TDS return.
| Rate (resident seller) | 1% when consideration ≥ ₹50 lakh |
|---|---|
| Base | Higher of consideration and stamp-duty value |
| Form | 26QB (Form 141 from 1 April 2026); no TAN required |
| Certificate to seller | Form 16B |
| NRI seller | Section 195 — 12.5%/30% + surcharge + cess; TAN required |
Who this is for
Common scenarios where this service is a good fit.
- Home buyers purchasing property worth ₹50 lakh+
- Buyers paying in instalments to builders
- Anyone buying from an NRI seller
What you get
Clear deliverables so you know exactly what's included.
- TDS computation per buyer and instalment
- Form 26QB / 141 filing
- Form 16B download
- NRI-seller TDS and TAN compliance
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
TDS per buyer and payment computed.
Challan-cum-statement filed and paid.
Form 16B issued to the seller.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- Property purchase tax
- TDS, stamp duty and registration responsibilities of the buyer.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
