{"id":3614,"date":"2019-02-19T16:25:42","date_gmt":"2019-02-19T16:25:42","guid":{"rendered":"https:\/\/www.commercialproperty.review\/?p=3614"},"modified":"2026-10-17T07:25:23","modified_gmt":"2026-10-17T07:25:23","slug":"6-essential-things-related-to-tds-on-property-sales","status":"publish","type":"post","link":"https:\/\/www.commercialproperty.review\/index.php\/2019\/02\/19\/6-essential-things-related-to-tds-on-property-sales\/","title":{"rendered":"6 Essential Things Related to TDS on Property Sales"},"content":{"rendered":"

The buyer of\u00a0Immovable property (Ready to move or under construction) of Rs 50 lakhs or more has to pay the 1% TDS as a tax to the government of India.<\/p>\n

The government of India has made mandatory TDS deduction for the buyer if the immovable property is of INR RS 50 lakh or more. The buyer can cut TDS by 1% of the total deal value of the property before paying the property price to the seller. Later the buyer deposits the TDS amount to the Indian government.<\/p>\n

\"TDS<\/p>\n

1. When to Deposit<\/h2>\n

TDS is to be paid within one month of the deal on the purchase of immovable property worth Rs.50 lakhs or more.\u00a0If it is not deposited within 30 days then there is a penalty charged per day<\/p>\n

2. PAN No Mandatory <\/h2>\n

PAN number of both buyer and seller is necessary for TDS e-payment on the\u00a0sale of immovable\u00a0property. The tax deduction number is not necessary for this payment.<\/p>\n

3. HOW to Pay TDS<\/h2>\n

The buyer of the property can pay TDS by visiting the following link. https:\/\/onlineservices.tin.egovnsdl.com\/etaxnew\/tdsnontds.jsp<\/a><\/p>\n

4. Form 26QB<\/h2>\n

The buyer has to fill the forms 26 QB for online payment of tax via the e_tax option. In this form, the details of the buyer and seller’s PAN number, details of the property, the total amount of the transaction and payment details are to be filled.<\/p>\n

5. Payment Options<\/h2>\n

The amount of TDS depends on the deal transaction amount. The buyer of the property can pay TDS through e-tax payment option. Tax can be paid by visiting the Net Banking portal or Bank branch. An acknowledgement number is generated when the payment is made. Form 26 QB \u00a0can be generated with the help of acknowledgement number.<\/p>\n

6. Form 16B<\/h2>\n

Once Tax is paid, Form 16B can be downloaded from TDS Centralized Processing Cell (CPC-TDS) www.tdscpc.gov.in.<\/p>\n","protected":false},"excerpt":{"rendered":"

The buyer of\u00a0Immovable property (Ready to move or under construction) of Rs 50 lakhs or more has to pay the 1% TDS as a tax to the government of India. The government of India has made mandatory TDS deduction for the buyer if the immovable property is of INR RS 50 lakh or more. The […]<\/p>\n","protected":false},"author":1,"featured_media":3619,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[604],"tags":[607,682,681,683,680,679,513,684,678,677],"gp_videos":[],"class_list":["post-3614","post","type-post","status-publish","format-standard","has-post-thumbnail","category-knowledge-base","tag-flat","tag-form-26qb","tag-home","tag-india","tag-office","tag-real-estate","tag-shop","tag-tax","tag-tds-deduction","tag-tds-on-property-sale"],"yoast_head":"\nTDS on Property Sales: PAN, Form 26QB & Payment Topics<\/title>\n<meta name=\"description\" content=\"Explore the property-sale TDS topics discussed in our article, including buyer and seller PAN details, Form 26QB, payment methods and filing considerations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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