TDS on Property Calculator (Section 194-IA)

Direct Tax · TDS on Property (Sec 194-IA)

TDS on property calculator

Transaction

Sale consideration (₹)Total agreed price paid by the buyer.

Stamp duty value (₹)TDS is on the higher of sale price or stamp value.

Seller type

ResidentResident, no PAN

Property type

Non-agriculturalAgricultural land

TDS to be deducted by buyer

—

Section 194-IA applies

Value for TDS (higher of two)—

TDS rate—

Net amount paid to seller—

Need help filing Form 26QB?

Sec 194-IA: buyer deducts 1% TDS if value ≥ ₹50L (20% if seller has no PAN). Agricultural land is exempt; NRI sellers fall under Sec 195. Deposit via Form 26QB within 30 days. Indicative only — consult a CA.

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