Calculate TDS for resident sellers (Sec 194-IA, 1%) and NRI sellers (Sec 195, 20–30% + surcharge + cess). Updated for AY 2025–26.
Accepts: 80L · 1.5Cr · 8000000 · 80,00,000
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AY 2025–26 · Income Tax Act 1961
| Seller | Holding | Sale Value | Base Rate | Effective Rate |
|---|---|---|---|---|
| ResidentYour case | Any | ≤ ₹50L | 0% | 0% (no TDS) |
| Resident | Any | > ₹50L | 1% | 1% |
| NRI (LTCG) | > 2 yr | ≤ ₹50L | 20% | 20.80% |
| NRI (LTCG) | > 2 yr | ₹50L–₹1Cr | 20% | 22.88% |
| NRI (LTCG) | > 2 yr | > ₹1Cr | 20% | 23.92% |
| NRI (STCG) | ≤ 2 yr | ≤ ₹50L | 30% | 31.20% |
| NRI (STCG) | ≤ 2 yr | ₹50L–₹1Cr | 30% | 34.32% |
| NRI (STCG) | ≤ 2 yr | > ₹1Cr | 30% | 35.88% |
Surcharge: 10% on base tax for property ₹50L–₹1Cr; 15% for > ₹1Cr (NRI only). Cess: 4% on (base tax + surcharge).
The buyer is responsible for deducting TDS before making payment to the seller. It is the buyer's legal obligation to deduct TDS, pay it to the government, file the return, and issue a TDS certificate (Form 16B or 16A) to the seller.
Some sellers ask buyers to pay the "full" amount claiming they will pay income tax themselves. This is illegal — TDS is the buyer's obligation by law. If TDS is not deducted, the buyer is treated as an assessee in default and is liable for the TDS amount plus interest and penalty.
For Section 194-IA (resident seller): within 30 days from the end of the month in which TDS is deducted. For Section 195 (NRI seller): within 7 days from the end of the month. Delay attracts interest at 1.5% per month under Section 201(1A).
Yes. For under-construction properties paid in installments, TDS at 1% must be deducted on each installment payment (if the total consideration exceeds ₹50 lakh). Each installment payment triggers a separate Form 26QB filing.