Income TaxIndividualBusiness

TDS on Property Sale (s.194-IA)

1% TDS by the buyer on sale of immovable property where consideration is ₹50L or more — with 20% rate for missing PAN and NRI s.195 carve-out.

Your inputs
75,00,000

Per the buyer's payment; threshold is ₹50L.

12.5% (LTCG) or slab (STCG) + surcharge + cess. Used only when NRI is selected.

Result
TDS rate
1.00%
TDS to deduct
₹75,000
Net payable to seller
₹74,25,000
Notes
Get this reviewed by a CA

Reviewed by CA team

Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.

Assumptions
  • Threshold is ₹50L from FY 2013-14 onwards.
  • For NRI sellers, this tool uses the rate you enter; in practice apply the correct section 195 rate plus surcharge and cess.
  • Doesn't compute 234E late-filing fee or 201 interest on delayed deposit.
How this is calculated
Reviewed by CA team
Resident seller, sale ≥ ₹50L:
  TDS = consideration × 1%   (×20% if no PAN, u/s 206AA)
NRI seller:
  TDS under s.195, no ₹50L threshold; rate depends on LTCG/STCG + surcharge.
Save this calculation

Email me a copy

We'll keep a record so a CA can review it with you on a call. No marketing — your inputs and result, that's it.

Need this done properly?

Income Tax Return Filing

End-to-end ITR preparation, review and filing for salaried, business, capital gains and NRI cases.

See this service

Frequently asked questions

Related calculators

"They caught a ₹4.2L deduction my previous CA had missed for three years straight. Refund came through in 11 days."

Rohit S.
Product Lead · Series-B SaaS
Bengaluru · India

"Monthly GST reconciliation used to eat two days. With Aurum Vista's process it's a 30-minute review call."

Anjali P.
Finance Manager · D2C apparel brand
Mumbai · India

"Returning from Singapore after 8 years — they mapped residential status, FCNR treatment and DTAA in one call. Zero surprises at filing."

Karan M.
Returning NRI
Singapore
We work where you work
Income-tax portalGSTNMCA21TRACESICEGATEDGFTRBI FIRMSXeroQuickBooks OnlineZoho BooksTally PrimeClearTaxTallyPrime Edit LogSageIncome-tax portalGSTNMCA21TRACESICEGATEDGFTRBI FIRMSXeroQuickBooks OnlineZoho BooksTally PrimeClearTaxTallyPrime Edit LogSage