Praveen J & Associates
TDS & TCS · TDS on Property (Section 194IA)

TDS on Property (Section 194IA) — Pay, File Form 26QB & Stay Compliant

Property ₹50 lakh+ kharidi ya bech rahe ho? 194IA ke under buyer ko 1% TDS deduct karna mandatory hai.

End-to-end 194IA compliance — calculation, 26QB, payment aur Form 16B handover.

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Common Problems Faced

194IA applicability confusion

Wrong TDS base (full vs above-50L)

Joint buyer / seller cases

Stamp duty value > consideration cases

Form 16B delivery delays

About Section 194IA

  • TDS @ 1% on consideration ≥ ₹50 lakh
  • Buyer deducts from each payment
  • Stamp duty value also considered (higher of two)
  • PAN-based — no TAN needed
  • Filed via Form 26QB; Form 16B issued to seller
Note: Without seller PAN, TDS at 20%. Joint cases need separate 26QB per pair.

Who Should Use This Service?

Property buyers (residential / commercial)

Real estate investors

Joint buyer / seller transactions

Loan-funded property cases

Resale property buyers

Benefits

  • Full 194IA compliance
  • Penalty / interest avoidance
  • Smooth seller credit & registration
  • Joint case handled correctly
  • End-to-end CA support

Important Points

  • TDS on full consideration, not above 50L only
  • Stamp duty value vs consideration — higher applies
  • Separate 26QB for each buyer-seller pair
  • Late filing = ₹200/day
  • Apply Form 16B for seller post processing

Our Process

1

Analyse transaction & applicability

2

Calculate TDS per payment milestone

3

File Form 26QB & pay challan

4

Download Form 16B

5

Hand over to seller & assist registration

Documents Required

PAN of buyer & seller
Sale agreement
Payment schedule
Stamp duty valuation
Property details

Frequently Asked Questions

Property consideration ≥ ₹50 lakh.

Ready to move forward?

CA-led TDS & TCS support — fast, accurate, compliant.