TDS on Property Calculator (Section 194-IA)

Buying a property above ₹50 lakh? You're required to deduct 1% TDS before paying the seller. This calculator gives you the exact amount in seconds.

TDS when buying property (Section 194-IA)

Agreed sale price₹75,00,000

Stamp duty value₹75,00,000

TDS uses whichever of these two is higher. If unsure, keep them equal.

Seller has PAN on record?

TDS to deduct

₹75,000

Deduct this before paying the seller.

Value used₹75,00,000
Rate applied1%
TDS amount₹75,000
Net to seller₹74,25,000

File via Form 26QB within 30 days of month-end, then hand the seller Form 16B.

How this works

Under Section 194-IA, any property purchase (other than agricultural land) worth ₹50 lakh or more requires the buyer to deduct 1% TDS and deposit it via Form 26QB — before paying the seller, not after. If the seller doesn't have a valid PAN, the rate jumps to 20%. Get this wrong, and you can end up with a short-deduction notice months later.

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