{"id":1581,"date":"2019-09-02T15:05:24","date_gmt":"2019-09-02T09:35:24","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1581"},"modified":"2019-09-06T16:35:47","modified_gmt":"2019-09-06T11:05:47","slug":"tds-on-sale-of-property","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/","title":{"rendered":"TDS on Sale of Property"},"content":{"rendered":"<p><b>Tax deducted liability\u2013Immovable property sale-Sec 194IA-online \u00a0 payment-form 26QB-traces form 16B<\/b><\/p>\n<p>As per sec 194IA of <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\">Income Tax<\/a>\u00a0 Act, TDS liability is attracted on sale of Immovable Property Rs.50 lk or more and payment by online mode consequently, the relevant seller can download TDS certificate in 16B on Traces site.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1583 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tds-on-sale-of-property-Feature-image-06_09_2019.jpg\" alt=\"tds on sale of property\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tds-on-sale-of-property-Feature-image-06_09_2019.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tds-on-sale-of-property-Feature-image-06_09_2019-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tds-on-sale-of-property-Feature-image-06_09_2019-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#When_did_liability_fall_under_TDS_Sec_194IA_OF_INCOME_TAX_ACT_1961\" title=\"When did liability fall under TDS?\u00a0 (Sec .194IA) OF INCOME TAX ACT, 1961\">When did liability fall under TDS?\u00a0 (Sec .194IA) OF INCOME TAX ACT, 1961<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#How_to_pay_TDS_online_on_purchase_of_property_above_Rs_50_lakh_by_the_Buyer\" title=\"How to pay TDS online on purchase of property above Rs 50\u00a0lakh by the Buyer?\">How to pay TDS online on purchase of property above Rs 50\u00a0lakh by the Buyer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Due_date\" title=\"Due date:\">Due date:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#PrerequisitesFOREMOST_NEED\" title=\"Prerequisites(FOREMOST NEED):-\">Prerequisites(FOREMOST NEED):-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Online_Payment\" title=\"Online Payment:\u00a0\">Online Payment:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Feature_of_form_26QB_used_in_making_payment\" title=\"Feature of form 26QB used in making payment:-\">Feature of form 26QB used in making payment:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Government_has_made_User-Friendly_mode_for_paying_tax_online_the_brief_guidelines_areas\" title=\"Government has made User-Friendly mode for paying tax online, the brief guidelines areas:-\">Government has made User-Friendly mode for paying tax online, the brief guidelines areas:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Responsibility_of_the_Buyer\" title=\"Responsibility of the Buyer:-\">Responsibility of the Buyer:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#Helping_Sites\" title=\"Helping Sites:\">Helping Sites:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"When_did_liability_fall_under_TDS_Sec_194IA_OF_INCOME_TAX_ACT_1961\"><\/span><b>When did liability fall under TDS?<\/b><b>\u00a0 <\/b><b>(Sec .194IA) OF INCOME TAX ACT, 1961<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the buyer of the immovable property makes payment of Rs. 50 lakh or more to the <\/span><b>resident Seller<\/b><span style=\"font-weight: 400;\"> of the Immovable property, than Buyer, has to make payment by deducting the tax<\/span> <span style=\"font-weight: 400;\">at the time of payment or credit, whichever is earlier.<\/span> <span style=\"font-weight: 400;\">\u00a0Tax called as TDS is required to be deducted @ 1% of the total sale consideration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, TDS needs to be deducted @ 20%, if the deductee( SELLER) does not furnish PAN. Also, whenever \u00a0 the consideration paid or payable for the transfer of immovable property is less than Rs 50 LAKH then no Tds is required to be deducted\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nowadays, when a person purchases a house property from any builder, then he gets other benefits also like a club membership fee, Parking charges etc, Now, the question arises, whether we have to consider these additional expenses, at the time of calculating the threshold limit of Rs. 50,00,000\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This has been clarified by the government by making the amendment in section 194IA i.e., From 01.09.2019 onwards, other payments like club membership fees, parking charges, water and electricity charges etc shall also be considered for calculating the limit of Rs. 50,00,000.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_pay_TDS_online_on_purchase_of_property_above_Rs_50_lakh_by_the_Buyer\"><\/span><b>How to pay TDS online on purchase of property above Rs 50\u00a0lakh by the Buyer?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS PAYMENT can be made through challan cum statement on <\/span><b>Form 26QB<\/b><span style=\"font-weight: 400;\"> through <\/span><b>NSDL website<\/b><span style=\"font-weight: 400;\">. Deducted TDS shall be deposited to the Government Account through any of the RBI Authorised bank branches using the NSDL\u00a0 site and pay through e-Tax payment option.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Due_date\"><\/span><b>Due date:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Deducted TDS\u00a0 must be paid within 30 days from the end of the month in which TDS was deducted.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"PrerequisitesFOREMOST_NEED\"><\/span><b>Prerequisites(FOREMOST NEED):-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Buyer and\u00a0 Seller are mandatory to have the PAN to make e-payment of TDS on sale of the property. Although it is free from obtaining the TAN (Tax Deduction Account Number).In other words, Buyer is not required to make this payment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Online_Payment\"><\/span><b>Online Payment:<\/b><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Payment mode can be used by the Buyer by directly go on this link <\/span><b>https\/tin-Nsdl<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Feature_of_form_26QB_used_in_making_payment\"><\/span><b>Feature of form 26QB used in making payment<\/b><b>:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Actually while making online Payment, the Income Tax Department has issued the relevant for making a smoothly online payment and the form is FORM 26QB.In this form details like <\/span><b>Pan<\/b><span style=\"font-weight: 400;\"> of both the seller and buyer required to be filled along with the details of Immovable property, details of purchase and sale and so on.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Government_has_made_User-Friendly_mode_for_paying_tax_online_the_brief_guidelines_areas\"><\/span><b>Government has made User-Friendly mode for paying tax online, the brief guidelines areas:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">Firstly go on\u00a0 TIN NSDL website, that is <\/span><b>(<\/b><b>\u00a0www.tin-nsdl.com\u00a0<\/b><b>).\u200b<\/b><\/li>\n<li><span style=\"font-weight: 400;\">Then go on &#8220;Online form\u00a0 (Form 26QB) for payment of TDS.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Fill the completed form as applicable.<\/span><\/li>\n<\/ul>\n<p><strong>(The following documents buyer must have handy while filing form 26QB)namely,<\/strong><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">PAN of the seller &amp; buyer<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Communication details of seller &amp; buyer<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Property details<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Amount paid\/credited &amp; tax deposit details<\/span><\/li>\n<\/ol>\n<ul>\n<li><span style=\"font-weight: 400;\">Thereafter payment can be made through various internet banking facility of various banks. For a list of\u00a0 \u00a0 \u00a0 \u00a0 \u00a0authorized banks, please refer <\/span><span style=\"font-weight: 400;\">https:\/\/onlineservices.tin.egov-nsdl.com\/etaxnew\/Authorizedbanks.html<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The final step is to generate the challan counterfoil and then now E-payment can be made. This counterfoil is proof of payment\u200b being made.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Responsibility_of_the_Buyer\"><\/span><b>Responsibility of the Buyer:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As buyer need to register under Traces portal because Buyer needs to<a href=\"https:\/\/aktassociates.com\/blog\/issues-faced-by-the-nri-while-selling-the-property\/\"> issue TDS certificate<\/a> that is form 16B to the Seller of Immovable property.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/nri-lower-tds-certificate-sale-of-property-in-india\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1444 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1.png\" alt=\"NRI TDS CERTIFICATE\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Helping_Sites\"><\/span><b>Helping Sites:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If <span style=\"font-weight: 400;\">any of the party either Buyer or the Seller face problem then they can contact the Government site called as:-<\/span><\/p>\n<p>TIN Call Center at 020-27218080 or email at tininfo@nsdl.co.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax deducted liability\u2013Immovable property sale-Sec 194IA-online \u00a0 payment-form 26QB-traces form 16B As per sec 194IA of Income Tax\u00a0 Act, TDS &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TDS on Sale of Property\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/#more-1581\">Read more<span class=\"screen-reader-text\">TDS on Sale of Property<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax deducted liability\u2013Immovable property sale AKT Associates<\/title>\n<meta name=\"description\" content=\"As per sec 194IA of Income Tax\u00a0 Act, TDS liability is attracted on sale of Immovable Property Rs.50 lk or more and payment by online mode consequently, the relevant seller can download TDS certificate in 16B on 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