TDS on property purchase calculator (section 194-IA)

Whether you as the buyer must deduct TDS on a property payment, and how much, from the official rules for the date of payment.

When the buyer deducts TDS

When you buy immovable property other than rural agricultural land from a resident seller, you deduct TDS from the payment if the price or the stamp duty value is ₹50 lakh or more (both below: no TDS). Since 1 October 2024 the price is the total paid by all buyers to all sellers when there are several.

TDS = rate × the higher of the payment and the stamp duty value

Without the seller's PAN a higher rate applies.
Pay it with Form 26QB within 30 days from the end of the month you deduct it, and give the seller Form 16B; no TAN is needed.
With several buyers or sellers the stamp duty value is taken in proportion to your payment; that sharing is marked for a professional to confirm.

Not covered

Buying from a non-resident seller (a different section with different rates), payments on dates whose rules are not recorded (for example under the Income-tax Act, 2025 from 1 April 2026 until its rules are verified), interest and fees for delays.

This is an estimate from the figures you enter and the official rules recorded on Finobazaar for the year or date shown. It is not a tax return, a tax demand or professional tax advice, and it may leave out rules that apply to you. Check with the Income Tax Department's own utilities or a qualified tax professional before you file or pay.

Frequently asked questions

Which formula does the TDS on property purchase calculator (section 194-IA) use?

TDS = rate × the higher of the payment and the stamp duty value, when either is ₹50 lakh or more
The explanation below the calculator sets out each step and what the result leaves out.

What details do I need for the TDS on property purchase calculator (section 194-IA)?

You need: date of payment and amount you are paying this seller. Optional: total price of the property, all buyers and sellers together and stamp duty value of the property.

Where do the tax rates and limits come from?

From official Income Tax Department sources, recorded on Finobazaar as rule sets with the source, the date they were checked and an approval by a second person. Each result lists the rules and links used. A year or date whose rules have not been verified gets no result rather than another year's rules.

Is the result my final tax?

No. It is an estimate from the figures you enter and the rules recorded for the year or date shown. It is not a tax return or professional advice and may leave out rules that apply to you; the calculator lists what it does not cover.