The Central Board of Direct Taxes (CBDT) has notified the new provision under section 194IA, where 1%  Tax Deducted at Source or TDS will be levied on sale/transfer of  immovable property (other than agricultural land) exceeds Rs 50 lakhs. Here the buyer of the property needs to deduct the said TDS before making the payment to the seller.  The buyer will be able to generate the TDS certificate from I-T department’s website and provide it to the seller.

Provisions Related to TDS Payment and Furnishing of TDS Certificate are;

1. Any sum deducted under section 194IA shall be paid to the credit of the Central Government within a period of seven days from the end of the month in which the deduction is made.

2. TDS payment U/s. 194IA  shall be accompanied by a challan-cum-statement in Form No. 26QB. Download Form No. 26QB

3. Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QB, the amount of tax so deducted shall be deposited to the credit of the Central Government by remitting it electronically within the time specified in sub-rule (2A) into the Reserve Bank of India or the State Bank of India or any authorised bank.

4. Every person responsible for deduction of tax under section 194IA shall furnish the certificate of deduction of tax at source in Form No. 16B to the payee within fifteen days from the due date for furnishing the challan-cum-statement in Form No. 26QB.

5. Form 16B is to be generated online from the web portal.

Note: Those selling immovable property without disclosing a valid Permanent Account Number (PAN) are required to pay higher TDS as government mandating a 20% tax deduction at source (TDS) in such transactions.

Other Points to be Noted;

1. Under the registry of property purchased, you have to mention the consideration paid along with required TDS deducted.

2. In case property is financed by the any financial institution or banks :

  • 100% financed by the bank: Although it is not practically possible that any bank can finance the property 100% yet purchaser has to give standing instructions to the financing bank or institution for deducting the TDS out of the total consideration paid or to be paid, as the case may be & depositing the same.
  • In case or promoter contribution case i.e. less than 100% finance by the bank:

In such cases, purchase can deduct the TDS out of the total sum to be financed by the himself & can deposited in to bank & Rest portion will be financed by the bank.

3. In case of installment system of payment is followed , TDS is required to be deducted on all such installments individually which fall due after June 1, 2013 & whose cumulative amount is more than 50 lakhs, but only on principal portion, not on the interest portion or penalty portion (if any).

4. Threshold limit of Rs 50 lakhs will be applicable to each & every property separately.

5. Property can be of residential or official purpose.

6. Transferor can be dealer, user of the property or salaried class employee.

7. Online Payment of TDS is mandatory. Online payment CHALLAN is available in TIN NSDL Website.

Know the provisions related to TDS on Immovable Properties u/s 194IA

68 thoughts on “Know the provisions related to TDS on Immovable Properties u/s 194IA

  • June 24, 2013 at 1:27 PM
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    Hi Soubhagya,

    Could you please advise from where buyer can download the TDS certificate against the TDS submitted. As per the notification, it should be avaialbel at http://www.tdscpc.gov.in, but this site doesn’t have any option to download the same.

    Regards

    Rajesh Bisht

    Reply
    • June 24, 2013 at 2:45 PM
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      Hi Rajesh,

      To pay TDS under this provision u/s194IA you need to visit https://www.tin-nsdl.com/ and select e-payment : Pay Taxes Online (https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp), there you will find the online form 26QB to be filled up. Once you fill up the form and make the required TDS payment (through netbanking) you can be able to generate Challan/TDS.

      Read this article for your reference (How to make payment of TDS on Property through e-TAX payment option?) http://www.succinctfp.com/index.php/how-to-make-payment-of-tds-on-property-through-e-tax-payment-option/

      Reply
      • August 1, 2013 at 5:43 PM
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        Hi Soubhagya,

        I have already made payment of TDS by filling form 26QB and have received an online receipt . I now want to know how do i get the TDS certificate(Form 16B) ?

        Reply
        • August 1, 2013 at 6:53 PM
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          Hi Tarun,

          I guess online generation of TDS certificate under this section is yet to come. You may go with offline filing of form 16B for this. You can download form 16B for the said purpose and fill up required details.

          Reply
    • September 9, 2014 at 3:04 PM
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      Hi Rajesh,

      In correspondence to your question- I need to know the consideration amount on which the TDS has been deducted.
      For my concern an Consideration includes Different payment Items sucha as Maintainance, Parking, Club, Service tax, Vat Etc…
      So do the TDS need to be deducted on consolidatd amount OR anything has to be Excluded while computing the Consideration money.

      Thanks,
      Uday

      Reply
  • June 24, 2013 at 2:10 PM
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    useful info. In case of buying property from an NRI, can I use form 26QB to deposit TDS deducted @20% or this form is only for depositing 1% of TDS deducted for properties above 50 laks?

    Reply
    • June 24, 2013 at 2:56 PM
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      Hi Harish,

      Any NRI will be subject to a TDS of 20 per cent on the long term capital gains (LTCG) only. This provision is for 1% of TDS on sale proceeds exceeding Rs. 50lacs or 20% in case the seller doesn’t have PAN.

      Reply
      • June 25, 2013 at 7:20 AM
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        Thanks. then do I need to apply for TAN to deduct 20% tax on LTCG for NRI? if you have any article about TDS for immovable properties purchased from NRIs, pl. provide me the link.

        Reply
  • June 29, 2013 at 7:22 PM
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    Hi
    I have purchased a property of 1 crore from a dealer and paid Rs. 30 Lacs. Now before further payment and possession, i want to sell it for 35 Lacs to another buyer.
    Do this situation attracts TDS ON PROPERTY SECTION? As, the value of property is more than 50 LACS but i have paid 30 LACS and reselling it for 35 LACS.????

    Reply
    • June 29, 2013 at 9:35 PM
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      Hi Sunil,

      The provision of the section which talks about TDS on the total consideration exceeds Rs. 50Lacs between Buyer and Seller. If technically we consider you as a seller and the third person who is buying from you as a buyer then the sell consideration is less than Rs. 50Lacs. So I don’t think that any TDS should be levied on such transaction. But the new buyer have to ensure TDS deduction on future payments to the dealer/builder happens.

      Reply
  • July 2, 2013 at 1:25 PM
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    I have brought under construction property last year (2012) which is above 50 lakh. The property is still under construction and I took loan from bank and EMI is already started.
    Is this tax is applicable to me if yes then the tax is for remaining balance or property amount ?

    Reply
    • July 2, 2013 at 1:58 PM
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      Hi AM,

      Yes, TDS will be applicable here. Since you have gone for a bank finance, thus you will have to ensure either you yourself or the bank deducts tax on the pending amount before disbursing to the seller/builder.

      Reply
  • July 4, 2013 at 1:18 PM
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    I am looking to buy an under construction flat in the secondary market, i.e., from a person who has the letter of right to flat from the builder. He owes some money as overdue to the builder. The seller has paid about Rs.30 lacs to the builder, his dues to the builder is another 30 lacs. The further demand from the builder is another 30 lacs, making the house worth Rs. 90 lacs.
    My query is as follows:
    1. to buy this house, I will be making two payments of Rs.30 lacs (first to seller for his money paid till date), (second to builder on seller’s behalf so that the builder can make it a ‘no dues’ case, issue NOC & transfer to my name).
    Do I have to pay TDS on behalf of seller? On what amount ?
    Do I pay TDs on behalf of seller or builder?

    Reply
    • July 5, 2013 at 11:11 AM
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      Hi Mayukh,

      This purchase will be treated as new transaction which is after 1 June 2013. Here you have to ensure 1% TDS is deducted on the total consideration (as per agreement value) i.e. Rs. 90Lacs (I believe) from the payment amount to the builder.

      Reply
  • July 4, 2013 at 1:32 PM
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    In case of secondary property transaction for an under construction flat does TDS need to be deducted by buyer and submitted on behalf of seller?
    The seller also has some overdue towards the builder hence buyer is paying to seller and also paying the overdues to builder on seller’s behalf. How does TDS be implied in such a transaction?
    Also future payments will be made (as builder demands on construction linked terms) by the buyer to the builder, does he need to make TDS deductions?
    Please help and advise. Thank you.

    Reply
    • July 5, 2013 at 11:15 AM
      Permalink

      Hi Mayukh,

      Yes TDS is applicable here and it has to be deduct by buyer on behalf of the seller.

      Reply
  • July 14, 2013 at 1:47 AM
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    Hi Soubhagya,
    Thanks for the article. It is very helpful. I have a question regarding a transaction which I am going to execute with a NRI (UK) seller.
    A >>I am going to buy a property in secondry market from a NRI seller. As per the IT law 195 , is it mandatory to deduct TDS on the sale value before paying the full amount to the seller?
    I got to know that there is a law which says that if a NRI (UK)is staying more than 4 years in abroad and has not filed Income tax return in India then there is no need to deduct TDS by the buyer. Also India and UK has a double taxation treaty through which a seller can pay the tax in UK and give a declaration to the buyer on the same.In that case there is no need by the buyer to deduct TDS. Can you please confirm the same ?
    B>> If question A is true (means Buyer needs to deduct TDS) , in that case does buyer need to deduct 1% TDS as well as the property value is more than 50Lacs.
    C >> In my case seller has a PAN and staying in UK for more than 4 years. He holds the property for more than 3 years. Do I need to consider the indexation benefit for LTCG before calculating the actual TDS ?

    Reply
    • July 14, 2013 at 10:47 AM
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      Hi Abhi,

      Answers to your queries are as follows;
      A>> As per section 195, any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under the provisions of this Act shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force. Thus it’s certain that you need to deduct TDS on the said transaction as you mentioned.

      B>> Yes 1% TDS needs to be deducted.

      C>> Any capital asset held for more than 3 years is considered as long term. So as per section 112 long-term capital gains are subject to a flat rate of income-tax @20% (this applies to NRI as a TDS). Thus you need to take indexation while computing net taxable gains for TDS purpose.

      Reply
      • July 15, 2013 at 11:37 AM
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        Hi Soubhagya,
        Can you please provide me information as to the Form that I need to fill in at the time of TDS from an NRI seller of property (property valus exceeds Rs 50 lakhs). Should I fill in ITNS 281 challan as its a case of TDS under section 195 (sums paid to a non-resident) or should it be Form 26QB as it relates to TDS on property purchase? Looking forward to your reply on this point. Thanks very much, Tyler

        Reply
        • July 15, 2013 at 3:27 PM
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          Hi Tyler,

          As per the provision you need to use form 26QB to pay the TDS amount.

          Reply
          • July 15, 2013 at 4:46 PM
            Permalink

            The TIN facilitation centres are mentioning that Form 26QB is only for the 1% TDS on purchase of property from residents. They are indicating that Form 27Q has to be filed (after paying tax through ITNS 281) for TDS (20%) on property purchase from Non-residents as Section 195 falls within the purview of Form 27Q. Can you clarify this please? Thank you.

          • July 15, 2013 at 5:02 PM
            Permalink

            Hi Tyler,

            They are right. section 194IA says 1% TDS to be applicable on purchase on property where total consideration exceeds Rs. 50Lacs. But as per section 195 there is a TDS amount of 20% (for payment to NRI) to be levied which required 27Q needs to be filed.

  • July 15, 2013 at 7:28 PM
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    Hi Soubhagya,
    If Form 27Q has to be filed then the purchaser would have to deduct tax and issue Form 16A to the Seller, right? Also, in such a case when can the Form 27Q be filed? For eg, for a transaction in the last week of July 2013, would one have to wait for the next due date ie 15 October 2013, to file the Form 27Q? Alternately, can it be filed immediately (last week of July itself), so that the sellers can get immediate credit for the TDS? How long will it be before the sellers can get credit for the TDS? Also, for a property purchase transaction, I presume that the Form 27Q has to be filed by the purchasers only for the relevant quarter and not for all the quarters of the FY. Is this correct? Any other annual requirement, in this regard? Thank you

    Reply
  • August 5, 2013 at 4:33 PM
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    i am purchasing underconstruction property worth 87 lacs ,seller has paid 48 lacs till date to builder in clp plan.Now i have question does dedution of tds applicable as i am going to pay seller 48 lacs by cheque /dd.Or i have to deduct tds @1% before making payment. On what amount tds is to be deducterd 48 lacs or 87 lacs.

    Reply
    • August 6, 2013 at 9:20 PM
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      Hi Manoj,

      If Rs. 48Lacs has been paid before June 1, then 1% TDS applies to Rs. 87Lacs minus Rs. 48Lacs. If not, then TDS will be applied on the whole amount.

      Reply
  • August 6, 2013 at 5:23 PM
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    I have submitted Form 26QB online for payment of TDS on sale of Property. While making online payment of TDS through SBI online, the page shows Challan No. 280 on the top line; (all other details like PAN of buyer & seller and addresses are ok, minor head is also shown as 800(TDS on Property sale)).Is it ok to make payment online with page showing Challan No. 280. I also talked to TIN helpdesk. They said no problem, you can pay online with that. please advise.

    Reply
    • August 6, 2013 at 9:18 PM
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      Hi Anil,

      Whatever has been told by TIN Helpdesk is right.

      Reply
  • August 13, 2013 at 1:30 PM
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    Very helpful article and appreciate your efforts towards community.
    I have made 98% payment in yr. 2010 for the property (under construction) at the time registration.
    the balance 2% is due now at the time of possesstion in September 2013.
    TDS is to be deducted on the sum payable now (balance amount due) or the full consideration of the property?
    We have to anyway disclose the Total value of the consideration in Form 26QB.

    Reply
    • August 13, 2013 at 3:10 PM
      Permalink

      HI Anant,

      You need to deduct TDS on balance 2% of payment.

      Reply
  • September 5, 2013 at 11:50 PM
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    Hello,
    I have purchased a property which is under clp and I need to pay TDS . My issue is that I am a NRI and the TIN website form 26 b does not provide a way to fill in overseas address. I do have a PAN but do not have indian residence address.

    Reply
    • September 6, 2013 at 11:57 AM
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      Hi Sac,

      I suggest you to check this with NSDL once.

      Reply
  • September 6, 2013 at 4:48 PM
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    In the form 16b.. there’s a provision for mentioning unique acknowledge number. but I don’t see any such reference in the tax challan.. is it the bank reference number for the payment name? Coz there’s separate section for cin so i don’t think challan number is to be put here.

    Reply
    • September 6, 2013 at 5:30 PM
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      Hi Vivek,

      You can leave that blank.

      Reply
  • September 7, 2013 at 1:23 PM
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    Hi ,

    Can you please help me with as to which form is to be used in case seller is a non resident . is it form 281 or 27QB , as in 27 QB , I do not see any provision for filling the TAN which is a mandate as per new provisions in case of non resident .

    Reply
    • September 7, 2013 at 3:16 PM
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      Hi Shamin,

      It should be form 27Q.

      Reply
  • September 18, 2013 at 2:54 PM
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    Dear Sir, from your comments, it appears that when the Seller of a property is a non-resident, then the provisions of Sector 195 apply, and tax has to be deducted by the buyer at 20% + EC & SHHEC. Therefore, Form 27Q has to be filled (after paying tax through ITNS 281), and subsequently Form 16A will be issued . My question is whether in this situation, the purchaser (i.e., deductor) has to obtain a TAN number in 0rder to deposit the tax? Thank you.

    Reply
  • October 31, 2013 at 12:53 PM
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    some clarification is required regarding total value of consideration which is ask while filling form 26QB, will this amount include service tax or any other taxes.

    Reply
    • October 31, 2013 at 1:22 PM
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      HI Navratan,

      Yes! Service Tax is included in total consideration for TDS purpose.

      Reply
  • January 15, 2014 at 12:40 PM
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    Hi
    What you will do if some one paid through form 281 instead of form 26 or 27Q

    Reply
    • January 15, 2014 at 10:53 PM
      Permalink

      Hi Sathya,

      I hope you have made payment via online (internet challan). In such case you need to report this to the Assessing Officer within the Jurisdiction where your PAN belongs to.

      Reply
  • January 18, 2014 at 6:50 PM
    Permalink

    hi, I made the payments towards the TDS cuple of days back and generated a challan. I have handed over the challan to the builder today and paid builder the cheque after deducting the TDS amount from the demand generated. The builder declined to give me any receipt for the challan I handed him today, instead gave the receipt only for the amount I paid him (Current demand – TDS amount). I have not got the TDS certificate as of now as according to the process it will take 15 days to generate the same. What shall I do ?

    Reply
    • February 16, 2014 at 10:21 AM
      Permalink

      Hi Varun,

      Sorry for late response. No worry! You can generate form 16B from Traces as a proof of payment of TDS.

      Reply
  • February 6, 2014 at 1:55 PM
    Permalink

    Hi,

    I am planning to purchase a property which is valued more than 50L so I have to pay TDS. My questions are as below
    1. I am taking a housing loan from Bank so will the bank deduct the TDS or I have to deduct the TDS?
    2. Can I just use Challan 280 as a proof for deducting the Tax during property registration or do I need to wait till I get Form 16B for registering the property?
    3. In form 26B, there is a Sale consideration payment date – Can I give this as a later date (sale registration date) and enter the TDS as an earlier date?

    Reply
    • February 8, 2014 at 1:32 PM
      Permalink

      Hi Naren,

      Find answers in sequence to your queries;

      1. As per the provision, in case of loan; either bank or borrower needs to deduct TDS before releasing any payment, but it seems (as experience shared by other readers) bank is a bit reluctant to take this responsibility, so they are asking borrower to pay the TDS first and based on the challan they (bank) will issue required DD/Cheque to the builder/seller net of TDS.

      2. You may use challan. But better to have form 16B.

      3. You can give 1st payment or booking date for the same.

      Reply
  • April 30, 2014 at 7:02 PM
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    Hello ,

    I have a query regarding deposit of TDS u/s 194 IA, I made an agreement to buy a property for a consideration of Rs. 6090000/- on 25/04/2014 and I have paid Rs. 3000000/- on that date and would paid the rest amount (i.e. Rs. 3090000/-) on 01.05.2014 and the sale deed would be executed on 01.05.2014 also. so I have follwoing queries;
    1. Whether paytment type would be Instalment type or Lump sum type,
    2. What date and amount would be consider as date of deduction and amount paid while paying tax online, whether the date on which actual payments made or the date on which the deed executed.

    Reply
    • April 30, 2014 at 11:27 PM
      Permalink

      Hi Surjeet,

      Find answers below in sequence to your queries;
      1. It’s Instalment type.
      2. Take date of deduction as same as date of payment.

      Reply
  • June 30, 2014 at 1:44 PM
    Permalink

    Hi,
    We recently sold our flat for more than 50 lakhs. The buyer had applied for loan and while disbursal bank deducted TDS amount. Now it is 25 days since deduction and in next 5 days we have to give possession of the flat but we are not sure whether the buyer has deposited TDS cause they have yet not provided us with TDS certificate. In such case what can we do? Can we decline possession till the TDS certificate is issued? Pls help and advice its urgent.

    Reply
    • July 1, 2014 at 3:09 PM
      Permalink

      Hi Pooja,

      It is very much advisable to have TDS certificate in the form of 16B. In your case, what you can do is, just refer to your Form 26AS for the assessment year in which TDS was deducted (I guess AY 2015-16). There you might see one row with TDS section 194-IA along with tax deposit amount etc. If you are seeing something i.e. what you are looking for, then finalizing the deal will not be an issue, if not then check with buyer and follow up for TDS certificate.

      Reply
  • July 16, 2014 at 12:12 PM
    Permalink

    Hi,

    I just want to confirm a query. We have bought a property and made the first installment to builder on 15th July. So when do I need to fill TDS through form 26b. We are planning to do the payment through net banking.
    Should the payment be done till Aug 7th?

    Reply
    • July 16, 2014 at 5:02 PM
      Permalink

      You are right Priyanka.

      Reply
  • July 29, 2014 at 9:54 PM
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    Hi, SK Patraji!

    I have a query , reg 194iA, which you may kindly clarify urgently please.
    I bought a Flat at Hyd @ 70 lacs, All the installments , or the complete payment has been been paid by May 2013. However due to some reason the Sale deed got registered in March 2014.
    Kindly clarify do I need to pay any TDS on behalf of Seller/builder.

    Thanking you for your excellent article

    Reply
    • July 29, 2014 at 10:04 PM
      Permalink

      Hi Pesaru,

      Of course not! Means no TDS will apply here. Cheers!

      Reply
  • August 13, 2014 at 12:15 PM
    Permalink

    Hi Mr.Patra,

    One of our client had sold a flat in Sep.13 & received a Challan ITNS 280 from buyer in Oct.13 towards proof of TDS payment bearing Buyer & Seller’s PAN, Consideration Amount, Sale of Property Code (800), Ack.No, BSR Code, CIN etc. but it seems that No Form 26QB filed by Buyer.

    Now we have checked Form 26AS of seller but there is No TDS Credit for the sale of property reflecting in it. Details like TDS Certificate No., PAN of Deductor, Ack.No., Transaction Amount, Transaction Date, Date of Deposit of TDS, Status of Booking (F), Date of Booking are there in Form 26AS but NO details are appearing against Name of Deductor (Buyer) & TDS Amount.

    How to claim TDS credit in such case.

    Thanks.
    Jatin

    Reply
    • August 13, 2014 at 2:09 PM
      Permalink

      Hi Jatin,

      Like form 24Q or 27Q which require quarterly TDS returns filing, form 26QB doesn’t need all these. As per provision 194IA, buyer can simple pay the TDS amount under correct PAN numbers of seller and make the payment. TDS details will automatically show in form26AS of the seller in 7-10 working days from the date of payment.

      I afraid the buyer might have paid the TDS in wrong PAN, or his bank did some mistake while depositing the tax in case of offline tax payment. What I suggest you, check the challan details and PAN etc. and request bank to correct the same if you find something.

      Reply
  • August 14, 2014 at 12:31 AM
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    Mr Patra,

    Me and my wife are joint owners of a flat in Bangalore.Took possession in May 14.Letting it out on rent for 21ooo/-pm wef 01 Sep 14.Have started paying EMI of RS 25336/- pm wef Jun14.

    Pls clarify following issues:-
    The rentee intends to pay me 18900/- after deduction of 10% TDS. Is it alright in view of co ownership?How do I claim this amount (2100*6 months).?

    How do I stand to benefit in my taxation.?

    Reply
    • August 15, 2014 at 6:22 PM
      Permalink

      Hi Nanju,

      As per section 194I, rental receipt (from Land & building) is subject to TDS at a rate of 10%. This should be applicable if total receipt for the FY is equal or more than Rs. 1,80,000. Since you jointly own the property, then tenant needs to deduct TDS as per your share (both) on payable rent. and the payment should be done separately into two accounts (or into joint account).

      If you are already on higher tax bracket, then TDS might help you to save interest on payable tax if any arise afterwards. But you need to do your mathematics first to figure out, whether net rental income is fetching some tax liability or not. Such TDS can be claimed (if charged high) through filing IT returns.

      Reply
  • September 24, 2014 at 7:31 PM
    Permalink

    Hi Mr Patra,
    You mentioned that
    “3. In case of installment system of payment is followed , TDS is required to be deducted on all such installments individually which fall due after June 1, 2013 & whose cumulative amount is more than 50 lakhs, but only on principal portion, not on the interest portion or penalty portion (if any).”

    Does this mean if someone buy property of value more than 50 lakh before Jun 2013 but pending installments after Jun2013 are less than 50 lakh then TDS is not applicable ?

    Reply
    • September 27, 2014 at 10:09 AM
      Permalink

      Hi Raja,

      Here the cumulative amount is indicated towards total consideration amount. I have always said, any payments payable or paid on or after June 1, 2013, TDS of 1% will be applicable on these payments if total consideration is more than Rs. 50Lacs. Thus answer to your query is, Yes! TDS is applicable.

      Reply
  • November 28, 2014 at 9:54 AM
    Permalink

    I did not deduct the 1% TDS while paying the amount to builder which is around INR 5200000. When I ask abt it they are saying that they will pay on my behalf the TDS. Is it allowed or I I should pay it from my funds again, plzz guide me.

    Thanks

    Reply
    • November 29, 2014 at 10:58 PM
      Permalink

      Hi Manish,

      Yes! That won’t be any problem as long as filing of 26QB while making the TDS payment, they put your PAN as deductor of tax. But make sure, payment of tax should happen to avoid any unwanted penalties on you.

      Reply
  • May 24, 2015 at 12:19 AM
    Permalink

    We purchased apartment under CLP for 83 lakhs and made 95% payment before 1 June 2013 balance 5% payment is due now. Do we need to deduct tds on balance 5% or whole amount.

    Reply
    • June 13, 2015 at 9:10 PM
      Permalink

      Hi Naina,

      Yes, you will have to deduct TDS for this remaining 5%.

      Reply

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