What is TDS on Property Purchase?
By Property Point Advisory·Updated September 2026
In short
For property above ₹50 lakh, the buyer must deduct 1% TDS on the sale value and deposit it (Form 26QB) when paying a resident seller. Buying from an NRI attracts a much higher TDS rate under Section 195 — plan for it.
Good to know
Questions buyers ask
What does TDS on Property Purchase mean?
For property above ₹50 lakh, the buyer must deduct 1% TDS on the sale value and deposit it (Form 26QB) when paying a resident seller. Buying from an NRI attracts a much higher TDS rate under Section 195 — plan for it.
Private advisory
From research to a shortlist.
An advisor will share price sheets, floor and payment plans for homes that fit your budget, and arrange the visits.
Speak with an advisor