Ghar ya plot khareedte waqt ek zimmedari khareedar (buyer) par hoti hai jo aksar bhool jaati hai — seller ko payment karte waqt 1% TDS kaat kar government mein jama karna. 1 April 2026 se iska form bhi badal gaya hai: purane Form 26QB ki jagah ab Form 141 aa gaya hai. Ye guide naya process batati hai.
Quick Summary
- ₹50 lakh ya usse zyada ki immovable property (agricultural land chhodkar) par buyer 1% TDS kaatega
- 1 April 2026 se: Section 393(1) (pehle 194IA), Form 141 (pehle 26QB), certificate Form 132 (pehle 16B)
- Buyer ko TAN lene ki zaroorat nahi — PAN se hi kaam ho jaata hai
- Kai sellers hon to bhi ab ek buyer ek hi Form 141 bharta hai
- Seller NRI hai to ye rule nahi — zyada rate se TDS aur TAN zaroori
TDS Kab aur Kitna
| Point | Detail |
|---|---|
| Kab lagta hai | Property ka consideration ya stamp duty value ₹50 lakh ya zyada |
| Rate | 1% (seller ka PAN na ho ya inoperative ho to 20%) |
| Kis amount par | Consideration aur stamp duty value mein jo zyada ho |
| Kisko kaatna hai | Buyer (khareedne wala) |
| Kab jama karna hai | Jis mahine payment/TDS kata, uske end se 30 din ke andar |
Installments mein payment ho rahi hai (under-construction flat) to har installment par 1% TDS kaatna hai. Dhyan dein: ₹50 lakh ki limit poori property ki value par dekhi jaati hai, har installment par nahi.
Form 26QB Se Form 141 — Kya Badla
| 31 March 2026 tak | 1 April 2026 se | |
|---|---|---|
| Section | 194IA (Income-tax Act 1961) | 393(1) (Income-tax Act 2025) |
| Challan-cum-statement | Form 26QB | Form 141 |
| TDS certificate | Form 16B | Form 132 |
| Kai sellers | Har seller ke liye alag 26QB | Ek buyer ka ek Form 141 |
Payment ki date decide karti hai ki kaunsa form lagega. 1 April 2026 se pehle ki payment ke liye purana 26QB process, uske baad ki payment ke liye Form 141.
Step-by-Step Process
- incometax.gov.in par login karke e-Pay Tax mein property TDS (Form 141) option chunein
- Buyer, seller aur property ki details bharein (PAN, address, agreement date, value)
- TDS amount online pay karein aur challan receipt download karein
- Kuch din baad TRACES se Form 132 (TDS certificate) download karke seller ko dein
Late hone par kharcha
TDS late kaata to 1% per month, late jama kiya to 1.5% per month interest lagta hai. Statement late bharne par ₹200 per day late fee (TDS amount tak) lagti hai. Registration ke waqt kai jagah TDS proof maanga jaata hai, isliye ise payment ke saath hi nipta lein.
Seller NRI Hai To Alag Rule
Seller non-resident hai to 1% wala rule lagu nahi hota. Buyer ko TAN lena padta hai aur capital gains par kaafi zyada rate (LTCG par 12.5% + surcharge + cess) se TDS kaatna hota hai — Section 393(2) (pehle 195) ke tahat. Seller lower TDS certificate le sakta hai. Iske liye hamara NRI Property TDS Calculator aur lower TDS certificate checklist dekhein.
Property bechne wale ke tax ki jaankari property capital gains guide mein hai. TDS compliance mein madad ke liye hamari TDS Return Filing service available hai.
Frequently Asked Questions
Property TDS ke liye buyer ko TAN chahiye?
Resident seller se khareedne par nahi — PAN se Form 141 bhar sakte hain. NRI seller ke case mein TAN zaroori hai.
Form 26QB ab kab use hota hai?
Sirf un payments ke liye jo 1 April 2026 se pehle hui thi. Uske baad ki payments ke liye Form 141.
₹49 lakh ki property par TDS lagega?
Nahi, agar consideration aur stamp duty value dono ₹50 lakh se kam hain. Lekin stamp duty value ₹50 lakh+ hai to TDS lagega.
Seller ka PAN nahi hai to kya karein?
Us case mein TDS 20% ki rate se kaatna padta hai, isliye deal se pehle seller ka valid aur operative PAN le lein.
Form 141 aur Form 132 ke naye rules Income-tax Rules, 2026 (1 April 2026 se lagu) par based hain aur 24 September 2026 tak verify kiye gaye hain. Apne transaction ke liye humse confirm karein.