{"id":5648,"date":"2026-06-10T06:23:48","date_gmt":"2026-06-10T06:23:48","guid":{"rendered":"https:\/\/homefirstindia.com\/blog\/?post_type=article&#038;p=5648"},"modified":"2026-06-24T12:29:30","modified_gmt":"2026-06-24T12:29:30","slug":"tds-on-purchase-of-property","status":"publish","type":"article","link":"https:\/\/homefirstindia.com\/blog\/article\/tds-on-purchase-of-property\/","title":{"rendered":"TDS on Property Purchase in India \u2013 Complete Guide 2026 | Process, Forms &#038; Exemptions"},"content":{"rendered":"\n<figure class=\"wp-block-image is-resized is-style-default\"><a href=\"https:\/\/www.google.com\/preferences\/source?q=homefirstindia.com\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/eu-images.contentstack.com\/v3\/assets\/blt69509c9116440be8\/bltd7a96c258f9731d2\/69b46eeda2e2d4545d8dbb6b\/google_preferred_source_badge_dark@2x.png?width=800&amp;auto=webp&amp;quality=80&amp;disable=upscale\" alt=\"HomeFirst Finance is Preferred Source on Google\" style=\"aspect-ratio:3.1737089201877935;width:206px;height:auto\"\/><\/a><\/figure>\n\n\n\n<p><strong>TL;DR:<\/strong> TDS on property purchase in India is governed by Section 194-IA of the Income Tax Act, 1961. If you buy any immovable property worth more than \u20b950 lakhs, you \u2014 the buyer \u2014 must deduct 1% TDS from each payment made to the seller, deposit it with the government via Form 26QB, and issue a Form 16B TDS certificate to the seller.<\/p>\n\n\n\n<p>Buying a home above \u20b950 lakhs comes with a compliance step most first-time buyers don&#8217;t expect. TDS isn&#8217;t the seller&#8217;s job. It&#8217;s yours \u2014 as the buyer. Miss it, and you face penalties. Handle it right, and it takes less than 30 minutes online. Here&#8217;s the full picture.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">What is TDS?<\/h3>\n\n\n\n<p>TDS stands for Tax Deducted at Source. It is a mechanism under the <a href=\"https:\/\/www.incometax.gov.in\/\">Income Tax Act, 1961<\/a> where tax is collected at the point of the transaction itself \u2014 not at year-end.<\/p>\n\n\n\n<p>Instead of the seller paying tax later on their property sale income, the buyer deducts a percentage upfront and deposits it directly with the government. TDS on property purchase falls specifically under Section 194-IA.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Why is TDS on Property Important?<\/h3>\n\n\n\n<p>TDS on property purchase creates a mandatory paper trail on high-value real estate deals. It prevents undeclared income and ensures the government receives advance tax on the seller&#8217;s capital gains at the time of the transaction.<\/p>\n\n\n\n<p>For buyers, compliance is non-negotiable. Failure to deduct or delayed deposit attracts interest and penalties under the Income Tax Act.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">What is Section 194-IA?<\/h3>\n\n\n\n<p>Section <a href=\"https:\/\/www.incometaxindia.gov.in\/w\/tds-purchase-of-immovable-property\">194-IA<\/a> of the Income Tax Act mandates TDS on the purchase of immovable property \u2014 excluding agricultural land \u2014 where the total consideration is \u20b950 lakhs or more.<\/p>\n\n\n\n<p><strong>Key facts about Section 194-IA:<\/strong><\/p>\n\n\n\n<ul>\n<li>TDS rate: 1% of total consideration<\/li>\n\n\n\n<li>Threshold: Total property value must exceed \u20b950 lakhs<\/li>\n\n\n\n<li>No TAN required \u2014 buyer&#8217;s PAN and seller&#8217;s PAN are sufficient<\/li>\n\n\n\n<li>TDS applies to each instalment payment, not just the final amount<\/li>\n\n\n\n<li>If seller has no valid PAN, TDS rate increases to 20%<\/li>\n<\/ul>\n\n\n\n<p>The government introduced this provision in 2013 to formally bring residential and commercial real estate transactions within India&#8217;s TDS framework.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Properties Covered Under Section 194-IA<\/h3>\n\n\n\n<p>Section 194-IA covers most property types in India.<\/p>\n\n\n\n<p><strong>Covered:<\/strong><\/p>\n\n\n\n<ul>\n<li>Residential flats, apartments, builder floors<\/li>\n\n\n\n<li>Independent houses and villas<\/li>\n\n\n\n<li>Commercial units and office spaces<\/li>\n\n\n\n<li>Plots and non-agricultural land<\/li>\n<\/ul>\n\n\n\n<p><strong>Excluded:<\/strong><\/p>\n\n\n\n<ul>\n<li>Agricultural land as defined under the Income Tax Act<\/li>\n\n\n\n<li>Any property with total consideration below \u20b950 lakhs<\/li>\n<\/ul>\n\n\n\n<p>The provision applies to both new purchases and resale property. Therefore, if you&#8217;re buying a resale flat, the same TDS obligation applies equally.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Step-by-Step: When and How to Deduct TDS on Property Purchase<\/h3>\n\n\n\n<p>Buyers must deduct TDS on every instalment they pay\u2014not just at the time of registration. Here&#8217;s the step-by-step process:<\/p>\n\n\n\n<p><strong>Step 1 \u2014 Check applicability.<\/strong> Confirm whether the total agreed sale price exceeds \u20b950 lakhs. If it does, TDS applies on every payment made.<\/p>\n\n\n\n<p><strong>Step 2 \u2014 Calculate TDS.<\/strong> Deduct 1% from each payment instalment. For a \u20b975 lakh property \u2014 TDS per \u20b910 lakh payment = \u20b910,000.<\/p>\n\n\n\n<p><strong>Step 3 \u2014 Deduct at each payment stage.<\/strong> Whether it&#8217;s the booking amount, progress payment, or final balance \u2014 deduct 1% each time and pay the seller the net amount.<\/p>\n\n\n\n<p><strong>Step 4 \u2014 File Form 26QB within 30 days.<\/strong> Deposit the TDS and file the return online through the Income Tax e-filing portal within 30 days from the end of the month in which you deduct the tax. <a href=\"https:\/\/eportal.incometax.gov.in\/\">Income Tax e-filing portal<\/a><\/p>\n\n\n\n<p><strong>Step 5 \u2014 Issue Form 16B to the seller.<\/strong> Download Form 16B from <a href=\"https:\/\/www.tdscpc.gov.in\/\">TRACES<\/a> and hand it to the seller within 15 days from the due date of Form 26QB.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Details Required for TDS Payment<\/h3>\n\n\n\n<p>Keep these details ready before filing Form 26QB:<\/p>\n\n\n\n<ul>\n<li><strong>Buyer:<\/strong> Name, PAN, address, mobile number<\/li>\n\n\n\n<li><strong>Seller:<\/strong> Name, PAN, contact number<\/li>\n\n\n\n<li><strong>Property:<\/strong> Full address, city, PIN code, property type<\/li>\n\n\n\n<li><strong>Transaction:<\/strong> Total sale consideration, instalment amount, date of payment<\/li>\n\n\n\n<li><strong>Banking:<\/strong> Your bank account details for online challan payment<\/li>\n<\/ul>\n\n\n\n<p>If there are multiple buyers or sellers, each buyer files a separate Form 26QB for their respective share.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Example: TDS Calculation on Property Purchase<\/h3>\n\n\n\n<p><strong>Example 1 \u2014 Property above \u20b950 lakhs (TDS applicable):<\/strong><\/p>\n\n\n\n<p>Rahul buys a flat in Ahmedabad for \u20b975 lakhs, paid in three instalments.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Instalment<\/th><th>Amount<\/th><th>TDS @ 1%<\/th><th>Paid to Seller<\/th><\/tr><\/thead><tbody><tr><td>Booking<\/td><td>\u20b915,00,000<\/td><td>\u20b915,000<\/td><td>\u20b914,85,000<\/td><\/tr><tr><td>On Possession<\/td><td>\u20b930,00,000<\/td><td>\u20b930,000<\/td><td>\u20b929,70,000<\/td><\/tr><tr><td>Final Payment<\/td><td>\u20b930,00,000<\/td><td>\u20b930,000<\/td><td>\u20b929,70,000<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>\u20b975,00,000<\/strong><\/td><td><strong>\u20b975,000<\/strong><\/td><td><strong>\u20b974,25,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Rahul deposits \u20b975,000 total with the government via three separate Form 26QB filings.<\/p>\n\n\n\n<p><strong>Example 2 \u2014 Property below \u20b950 lakhs (TDS not applicable):<\/strong><\/p>\n\n\n\n<p>Priya buys a flat for \u20b942 lakhs. Since the total consideration is below \u20b950 lakhs, no TDS applies. Priya pays the full \u20b942 lakhs directly to the seller.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">When is TDS Deduction Not Necessary?<\/h3>\n\n\n\n<p>You do not need to deduct TDS on a property purchase in the following situations:<\/p>\n\n\n\n<ul>\n<li>Total sale consideration is \u20b950 lakhs or below<\/li>\n\n\n\n<li>The property is agricultural land as defined under the Income Tax Act<\/li>\n\n\n\n<li>The property qualifies as rural agricultural land outside municipal limits<\/li>\n<\/ul>\n\n\n\n<p>One important clarification: the \u20b950 lakh threshold applies to the <strong>total deal value<\/strong>, not individual instalments. Even if each instalment is below \u20b950 lakhs, TDS still applies if the total consideration exceeds the limit.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">What are the factors that affect the payment of TDS for the purchase of property in India?<\/h3>\n\n\n\n<p>When purchasing a property in India, buyers must determine the applicable TDS (Tax Deducted at Source) based on a few factors:<\/p>\n\n\n\n<p>1. Property Value:<\/p>\n\n\n\n<p>If the property value is \u20b9 50 lakhs or more: TDS is applicable.<\/p>\n\n\n\n<p>If the property value is less than \u20b950 lakhs, buyers do not need to deduct TDS.<\/p>\n\n\n\n<p>2. TDS Rate:<\/p>\n\n\n\n<p>If PAN of the seller is available: 1%<\/p>\n\n\n\n<p>If PAN of the seller is not available: 20%<\/p>\n\n\n\n<p>3. Type of Property:<\/p>\n\n\n\n<p>TDS applies to all immovable property types, such as land and buildings.<\/p>\n\n\n\n<p>Exception: No TDS is required for purchasing rural agricultural land.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">What is Form 26QB?<\/h3>\n\n\n\n<p>Form 26QB is a <strong>challan-cum-TDS return<\/strong> filed by the property buyer. It simultaneously records the transaction details and facilitates payment of TDS to the government.<\/p>\n\n\n\n<p>Unlike regular TDS returns that taxpayers file quarterly, buyers must file Form 26QB within 30 days from the end of the month in which they deduct TDS. Buyers can complete the filing process entirely online through the Income Tax e-filing portal. They do not need a TAN, as their PAN is sufficient for filing the form.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">What is Form 16B?<\/h3>\n\n\n\n<p>Form 16B is the <strong>TDS certificate for property purchase<\/strong>. The buyer issues it to the seller as proof that TDS has been deducted and deposited with the government.<\/p>\n\n\n\n<p>The seller needs Form 16B to claim TDS credit while filing their income tax return. Consequently, the buyer must provide it within <strong>15 days from the due date<\/strong> for furnishing Form 26QB. Form 16B is automatically generated on the TRACES portal after successful Form 26QB processing.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Difference Between Form 16A and Form 16B<\/h3>\n\n\n\n<p>Both are TDS certificates \u2014 but they serve different purposes.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Feature<\/th><th>Form 16A<\/th><th>Form 16B<\/th><\/tr><\/thead><tbody><tr><td>Covers<\/td><td>Non-salary TDS (rent, interest, professional fees)<\/td><td>Property purchase TDS only<\/td><\/tr><tr><td>Issued by<\/td><td>Employer\/deductor<\/td><td>Property buyer<\/td><\/tr><tr><td>Relevant section<\/td><td>Various TDS sections<\/td><td>Section 194-IA<\/td><\/tr><tr><td>Frequency<\/td><td>Quarterly<\/td><td>Per transaction<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">How to Download Form 26QB<\/h3>\n\n\n\n<p><strong>Step 1:<\/strong> Visit <a href=\"https:\/\/www.tdscpc.gov.in\/\">https:\/\/www.tdscpc.gov.in\/<\/a> and log in using your PAN as the registered taxpayer.<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Navigate to <strong>Downloads \u2192 Form 26QB<\/strong>.<\/p>\n\n\n\n<p>Next <strong>Step 3:<\/strong> Enter your acknowledgement number from the filed Form 26QB.<\/p>\n\n\n\n<p>Last <strong>Step 4:<\/strong> Download the PDF and save it for your records.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Steps to Pay TDS via Challan 26QB and Get Form 16B<\/h3>\n\n\n\n<p><strong>Step 1:<\/strong> Log in at <a href=\"https:\/\/eportal.incometax.gov.in\/\">https:\/\/eportal.incometax.gov.in\/<\/a> using your PAN.<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Go to <strong>e-Pay Tax \u2192 Form 26QB (TDS on Property Sale)<\/strong>.<\/p>\n\n\n\n<p>Next <strong>Step 3:<\/strong> Fill in buyer details, seller details, property address, and the instalment amount being paid.<\/p>\n\n\n\n<p><strong>Step 4:<\/strong> Enter TDS amount \u2014 1% of the payment made.<\/p>\n\n\n\n<p><strong>Step 5:<\/strong> Complete payment via net banking or debit card. Download and save the challan receipt.<\/p>\n\n\n\n<p><strong>Step 6:<\/strong> After 5\u20137 working days, log in to TRACES and download <strong>Form 16B<\/strong>. Hand it to the seller promptly.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">How to Claim TDS Refund Online<\/h3>\n\n\n\n<p>If excess TDS was deducted or the property deal was cancelled, the seller claims a refund through ITR filing \u2014 not through a separate application.<\/p>\n\n\n\n<p><strong>Step 1:<\/strong> Log in to <a href=\"https:\/\/eportal.incometax.gov.in\/\">https:\/\/eportal.incometax.gov.in\/<\/a>.<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> File your ITR for the relevant financial year. The TDS deducted will reflect in your Form 26AS and AIS.<\/p>\n\n\n\n<p><strong>Step 3:<\/strong> Report the TDS as tax already paid. If TDS exceeds your total tax liability, the excess is automatically treated as a refund.<\/p>\n\n\n\n<p><strong>Step 4:<\/strong> Ensure your bank account details are updated on the portal. Refunds are typically processed within a few weeks to months after filing.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Frequently Asked Questions (FAQs)<\/h3>\n\n\n\n<p><strong>Can I claim a refund of TDS deducted on property purchase?<\/strong> <\/p>\n\n\n\n<p>Yes, but only the seller claims it \u2014 not the buyer. The seller files an ITR for the relevant year, claims the TDS deducted as pre-paid tax, and receives the excess as a refund from the Income Tax Department.<\/p>\n\n\n\n<p><strong>How to pay TDS for a property purchased in India?<\/strong> <\/p>\n\n\n\n<p>Log in to the Income Tax e-filing portal, select e-Pay Tax, choose Form 26QB, fill in buyer and seller details, pay online, and save the challan. File within 30 days from the end of the deduction month.<\/p>\n\n\n\n<p><strong>Does TDS apply to all property purchases?<\/strong> <\/p>\n\n\n\n<p>No. TDS under Section 194-IA applies only when the total property consideration exceeds \u20b950 lakhs. Properties below \u20b950 lakhs and agricultural land are exempt from TDS.<\/p>\n\n\n\n<p><strong>What is the difference between Form 16A and Form 16B?<\/strong> <\/p>\n\n\n\n<p>Form 16A covers TDS on non-salary income like rent, bank interest, and professional fees. Form 16B is specifically for TDS on property purchase under Section 194-IA. Both serve as proof of tax deducted.<\/p>\n\n\n\n<p><strong>How to pay TDS to an NRI seller for a property sale?<\/strong> <\/p>\n\n\n\n<p>When the seller is an NRI, Section 195 applies \u2014 not Section 194-IA. The buyer needs a TAN, deducts TDS at applicable capital gains rates (20% for long-term, 30% for short-term), and files Form 27Q instead of Form 26QB.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">People Also Ask (PAA)<\/h3>\n\n\n\n<p><strong>How much TDS is applicable on the sale of property?<\/strong> <\/p>\n\n\n\n<p>TDS is 1% of the total sale consideration under Section 194-IA for resident sellers. If the seller does not provide a valid PAN, TDS is deducted at 20%.<\/p>\n\n\n\n<p><strong>Can TDS be deducted without a TAN number?<\/strong> <\/p>\n\n\n\n<p>Yes. Section 194-IA is a unique provision \u2014 buyers do not need a TAN. The PAN of both buyer and seller is sufficient to file Form 26QB and comply with TDS requirements.<\/p>\n\n\n\n<p><strong>Who pays TDS on a resale flat \u2014 the buyer or the seller?<\/strong> <\/p>\n\n\n\n<p>The buyer. The buyer deducts 1% from each payment made to the seller and deposits it with the government via Form 26QB. The seller receives the net amount after TDS deduction.<\/p>\n\n\n\n<p><strong>Can TDS be deducted on the accreditation fee or society charges?<\/strong> <\/p>\n\n\n\n<p>TDS under Section 194-IA is calculated on the <strong>total consideration<\/strong> paid for the property. If society transfer charges, parking fees, or other amounts form part of the agreed sale consideration, they are included in the TDS base.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\" style=\"font-style:normal;font-weight:700\">Conclusion<\/h3>\n\n\n\n<p>TDS on property purchase is one of those compliance requirements that feels complicated \u2014 but really isn&#8217;t once you understand the flow. Deduct 1%, file Form 26QB within 30 days, issue Form 16B. That&#8217;s the core of it.<\/p>\n\n\n\n<p>If you&#8217;re buying a home and want a clear picture of your total financial obligations \u2014 from TDS to EMI \u2014 use the <a href=\"https:\/\/homefirstindia.com\/home-loan-emi-calculator\">Home Loan EMI Calculator<\/a> and <a href=\"https:\/\/homefirstindia.com\/home-loan-eligibility-calculator\">Eligibility Calculator<\/a> to plan your purchase with confidence.<\/p>\n\n\n\n<p>Exploring <a href=\"https:\/\/homefirstindia.com\/product\/home-loan\">home loan options<\/a> or have questions about your home purchase? Visit our <a href=\"https:\/\/homefirstindia.com\/faqs\">FAQs page<\/a> for straightforward answers.<\/p>\n\n\n\n<p class=\"has-small-font-size\">Disclaimer: This article is for informational purposes only and does not constitute tax or legal advice. TDS provisions are subject to change. Consult a qualified chartered accountant for guidance specific to your transaction.<\/p>\n","protected":false},"featured_media":5926,"template":"","article_category":[70],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS on Purchase of Property: Complete Guide 2026<\/title>\n<meta name=\"description\" content=\"Learn TDS on property purchase in India \u2014 Section 194-IA, Form 26QB, Form 16B, 1% TDS rate, payment process &amp; how to claim a TDS refund.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/homefirstindia.com\/blog\/article\/tds-on-purchase-of-property\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TDS on Purchase of Property: Complete Guide 2026\" \/>\n<meta property=\"og:description\" content=\"Learn TDS on property purchase in India \u2014 Section 194-IA, Form 26QB, Form 16B, 1% TDS rate, payment process &amp; 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