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Form 26QB

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TDS on property purchase: 1% rule, Rs 50 lakh threshold, Form 26QB and Form 16B explained

TDS on Property Purchase: Section 194-IA (Now Section 393) — 1% Rule, Rs 50 Lakh Threshold, Form 26QB & Form 16B

19/10/2026 by Rohan Mehta

Buying property worth Rs 50 lakh or more? The buyer must deduct 1% TDS under Section 194-IA, file Form 26QB within 30 days and issue Form 16B. Full rules with worked examples.

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Categories Income Tax Tags Form 16B, Form 26QB, Section 194-IA, Section 393, TDS on property purchase, TDS on property sale, TDS rate Leave a comment

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