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TDS on Property Calculator
Compute TDS on property purchases (Sec 194-IA) and TDS on rent (Sec 194-IB) with PAN status, property type, and net amount calculations.
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TDS on Property Purchase
Section 393(1) [Table: Sl. No. 3(i)] of the Income-tax Act, 2025 (formerly Section 194-IA of the Income-tax Act, 1961)
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Important Notes & Disclaimers
Section 194-IA - Property Purchase (now section 393(1) [Table: Sl. No. 3(i)], Income-tax Act, 2025)
- Applicable on transfer of immovable property (other than agricultural land) by a resident seller where the consideration or the stamp duty value is ₹50 lakh or more.
- TDS rate is 1% of consideration or stamp duty value, whichever is higher. If seller has no PAN, rate is 20% (section 397(2) of the Income-tax Act, 2025; formerly Section 206AA).
- Buyer is responsible for deducting and depositing TDS via Form 26QB.
- Seller can claim credit for TDS deducted while filing ITR.
Section 194-IB - Rent (now section 393(1) [Table: Sl. No. 2(i)], Income-tax Act, 2025)
- Applicable to an individual or HUF tenant (other than one whose business turnover exceeded ₹1 crore, or professional receipts exceeded ₹50 lakh, in the preceding tax year) when rent exceeds ₹50,000 for a month or part of a month.
- TDS rate is 2% of rent (since 1 October 2024), deducted once from the rent for the last month of the tax year or tenancy. If the landlord has no PAN, the rate is 20%, capped at the last month's rent.
- Tenant must file Form 26QC and provide Form 16C to the landlord.
- No TAN is needed; the tenant files the challan-cum-statement using PAN.
Disclaimer: This calculator provides estimates for informational purposes only. TDS rules are subject to change. Consult a Chartered Accountant or Tax Expert for accurate calculations and compliance advice.