Property Purchase TDS Calculator — Form 141 / Section 393(1)
Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Calculate resident-seller property TDS using consideration, stamp-duty value, PAN status, buyer share and the new Form 141 filing route.
Calculate buyer’s property TDS
Indicative result
Section 393(1), Table 3(i), applies from Tax Year 2026–27 and corresponds to legacy section 194-IA.
Property-level TDS base
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Your indicative TDS share
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Component
Result
Rate used
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Property-level total TDS
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Filing route
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Indicative statement due date
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Income-tax Act, 2025 note: Section 194-IA (TDS on property purchase) is consolidated into Section 393 (the Act's unified TDS table) under the Income-tax Act, 2025, effective FY 2026-27. The specific table entry/payment code within Section 393 was not independently pinned down — verify against the Gazette text before citing in a filing.
How This Is Calculated
Under Section 194-IA, a buyer purchasing immovable property (other than agricultural land) must deduct TDS at 1% of the sale consideration or the stamp duty value, whichever is higher, if that amount is ₹50,00,000 or more. This applies to the buyer's obligation regardless of whether the seller has any tax liability, and the TDS must be deposited within 30 days from the end of the month of deduction.
Frequently Asked Questions
What is the TDS rate and threshold for property purchase?
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TDS under Section 194-IA is 1% of the sale consideration or stamp duty value, whichever is higher, applicable when that value is ₹50,00,000 or more. Below this threshold, no TDS obligation arises under this section.
Who is responsible for deducting TDS on property purchase — buyer or seller?
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The buyer is responsible for deducting and depositing the TDS, not the seller. This is one of the few TDS provisions where an individual buyer (not just a business) has a direct compliance obligation.
What is the deadline to deposit property TDS?
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The deducted TDS must be deposited within 30 days from the end of the month in which the deduction was made, along with filing Form 26QB, after which Form 16B is issued to the seller as TDS proof.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Scope: Computes TDS on purchase of immovable property (from a resident seller) currently under Section 393(1) of the Income-tax Act, 2025 (the renumbered successor to the erstwhile Section 194-IA), using Form 141 (successor to Form 26QB).
Calculation logic
TDS applies where the total consideration for the property (or the stamp duty value, if higher, per the current provision aligning TDS with the higher of the two) is ₹50 lakh or more.
TDS rate = 1% of the consideration (or stamp duty value, if higher), deductible by the buyer at the time of payment/credit to the seller, whichever is earlier.
Where the transaction involves multiple buyers/sellers or is paid in instalments, TDS applies proportionately on each instalment payment, and the buyer must file Form 141 for each instalment (or as per the applicable filing convention).
Inputs and assumptions
Applies to resident sellers; TDS on property purchased from a Non-Resident seller instead follows a separate provision (currently the renumbered successor to Section 195) with a different, gain-based rate — see the NRI Property Sale TDS Estimator for that scenario.
The 1% rate and ₹50 lakh threshold, and the Form 141 filing mechanism, follow the Income-tax Act, 2025 and its rules as currently in force, which replaced the erstwhile Section 194-IA / Form 26QB framework with renumbered but functionally equivalent provisions.
Exclusions and edge cases
Agricultural land (rural, as defined) is excluded from this TDS requirement — the calculator applies this exclusion where the user indicates the property is qualifying agricultural land.
Does not itself file Form 141 or issue the TDS certificate (Form 16B equivalent) — the buyer must complete this on the Income Tax e-filing/TIN portal within the prescribed timeline.