TDS the buyer must deduct on a property purchase. It is computed on the higher of the price and the stamp duty value, and the obligation sits with the buyer, which catches first-time purchasers.
Also called: tds 194ia, property purchase tds.
₹80,000 at 1% on ₹80,00,000. The value is at or above the threshold, so deduction applies. The buyer deducts and deposits it, not the seller.
Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.
This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for India change on a published schedule; the effective date is shown on every rule-based tool.
The buyer withholds a percentage of the payment and deposits it against the seller's liability. Two details matter. The base is the higher of the agreed price and the stamp duty value, which stops a below-value agreement reducing the deduction. And a non-resident seller attracts a far higher rate under a different section, with surcharge and cess on top, which is the most expensive mistake a buyer can make in this transaction.
TDS on property = the higher of consideration and stamp duty value, times the rateEach of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.
TDS the buyer must deduct₹80,000
arithmetic identity
Open this exampleTDS the buyer must deduct₹90,000
boundary: the anti-avoidance rule
Open this exampleTDS the buyer must deduct₹0
degenerate case
Open this exampleFormula version 1.0.0 · definition 1.0.0 · India · Report a problem with this calculator