TDS on Property Sale
Sale consideration
₹
Seller is
Resident Indian
NRI (no threshold)
Seller’s capital gain (NRI only)
₹
With a lower-deduction certificate the NRI can have TDS applied to the gain rather than the full price.
NRI has a lower-deduction certificate
No — TDS on the full sale value
Yes — TDS on the capital gain only
TDS to be deducted
₹80,000
Effective rate
1.00% of sale value
Seller receives
₹79,20,000
Applicable section
Resident seller — 1% (ITA 2025, s.393(1) Table Sl. No. 3(i))
Buyer must file
Form 26QB, within 30 days of month end
Calculator by
TDS on sale
— free on
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