TDS on Property Purchase Calculator
Enter the property value to see the 194-IA TDS you must deduct as the buyer.
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How it works
Section 194-IA puts the TDS duty on the buyer:
- Threshold: Rs 50 lakh or more of consideration — per property, including all charges.
- Rate: 1% with seller's PAN, 20% without. Always collect the PAN.
- Form 26QB: deposit TDS within 30 days from the end of the month of deduction.
- No TAN needed: buyers use 26QB without a TAN — built for one-off transactions.
- Penalty: 1% per month interest for late deduction, 1.5% for late deposit, plus Rs 200/day late fee.
- It's not extra tax: the seller adjusts it against their capital-gains liability.
Frequently asked questions
What is 194-IA TDS?
1% TDS the buyer must deduct on property purchases of Rs 50 lakh or more, deposited via Form 26QB.
Who deducts the TDS — buyer or seller?
The buyer deducts it from the payment and deposits it. The seller claims credit in their return.
What if the seller has no PAN?
TDS jumps to 20%. Always collect and verify the seller's PAN before paying.
When do I deposit it?
Within 30 days from the end of the month in which TDS was deducted, via Form 26QB.
Do I need a TAN?
No — 26QB is designed for buyers without TAN.
What is the penalty for delay?
1% per month interest for late deduction, 1.5% for late deposit, plus Rs 200/day late filing fee.
Does it apply below Rs 50 lakh?
No — but the transaction is still reported; the threshold is per property.
Is stamp duty value included?
Consideration includes all charges forming the sale price — use the agreement value.
What about joint buyers?
Each buyer deducts TDS on their share and files separate 26QB forms.
Is TDS extra cost to the seller?
No — it's advance tax adjusted against their final capital-gains liability.