1% TDS applicable on property purchases above ₹50 lakh.
Buyer deducts and deposits TDS to the Income Tax Department.
Applies to both resident and non-resident sellers.
TDS filing is done through Form 26QB.
TAN is not required for buyers.

Ensures compliance with tax regulations.
Prevents tax evasion in real estate transactions.
Easy online filing process.
Enhances transparency and safety in property deals.
Contributes to government revenue.

• Aadhar Card
• Address Proof
• Pan Card

TDS Certificate