{"id":2956,"date":"2026-08-01T15:11:26","date_gmt":"2026-08-01T09:41:26","guid":{"rendered":"https:\/\/khannaandassociates.com\/blog\/?p=2956"},"modified":"2026-08-01T15:11:27","modified_gmt":"2026-08-01T09:41:27","slug":"tds-on-property-purchase-under-section-194ia","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/","title":{"rendered":"How to Calculate &amp; Pay TDS on Property Purchase in Dehradun (Section 194IA) \u2013 Latest 2026 Rules"},"content":{"rendered":"\n<p>If you are buying property in Dehradun \u2014 one of India&#8217;s fastest-growing real estate destinations \u2014 <strong>TDS on property purchase under Section 194IA<\/strong> is a legal obligation you cannot afford to overlook. Whether you are an Indian resident, an NRI investor, or a foreign national acquiring real estate in Uttarakhand, this tax compliance step is mandatory the moment your transaction value reaches or exceeds \u20b950 lakhs.<\/p>\n\n\n\n<p>Dehradun&#8217;s thriving real estate market \u2014 from Rajpur Road corridors to Sahastradhara townships \u2014 has attracted buyers from across India and abroad. Yet the majority of buyers unknowingly default on TDS compliance, triggering penalties and interest under the Income Tax Act, 1961. At <a href=\"https:\/\/khannaandassociates.com\/\">Khanna &amp; Associates<\/a>, a trusted <a href=\"https:\/\/www.khannaandassociates.com\/Best%20Law%20Firm%20In%20jaipur.html\">law firm in Jaipur<\/a> with pan-India advisory capabilities, our senior tax advocates guide buyers and sellers through every stage of this compliance journey. For the official government reference, visit <a href=\"https:\/\/www.incometax.gov.in\" target=\"_blank\" rel=\"noopener\">incometax.gov.in<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"825\" height=\"1024\" src=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-825x1024.png\" alt=\"TDS\" class=\"wp-image-2957\" srcset=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-825x1024.png 825w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-242x300.png 242w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-768x953.png 768w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-1237x1536.png 1237w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-1650x2048.png 1650w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c-1200x1490.png 1200w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/08\/Gemini_Generated_Image_ib0cr0ib0cr0ib0c.png 1856w\" sizes=\"(max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 984px) 61vw, (max-width: 1362px) 45vw, 600px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 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\" style=\"cursor:inherit\">Table of Contents<\/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: #999;color:#999\" 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: #999;color:#999\" 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 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#What_Is_TDS_on_Property_Purchase_%E2%80%93_Complete_Definition_Overview\" >What Is TDS on Property Purchase? \u2013 Complete Definition &amp; Overview<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#Legal_Framework_Regulations_%E2%80%93_Section_194IA_Explained\" >Legal Framework &amp; Regulations \u2013 Section 194IA Explained<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#Key_Compliance_Insights_Timelines_Cross-Border_Use_Cases\" >Key Compliance Insights, Timelines &amp; Cross-Border Use Cases<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#Common_Mistakes_Legal_Challenges_%E2%80%93_Indian_Foreign_Buyers\" >Common Mistakes &amp; Legal Challenges \u2013 Indian &amp; Foreign Buyers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#Expert_Tips_from_Leading_Legal_Advisors_at_Khanna_Associates\" >Expert Tips from Leading Legal Advisors at Khanna &amp; Associates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#Conclusion_%E2%80%93_Your_Expert_Legal_Partner_for_Property_TDS_Compliance_in_Dehradun\" >Conclusion \u2013 Your Expert Legal Partner for Property TDS Compliance in Dehradun<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/#%E2%9D%93_FAQ_SECTION\" >\u2753 FAQ SECTION<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_TDS_on_Property_Purchase_%E2%80%93_Complete_Definition_Overview\"><\/span>What Is TDS on Property Purchase? \u2013 Complete Definition &amp; Overview<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Tax Deducted at Source (TDS) on immovable property<\/strong>, governed by <strong>Section 194IA of the Income Tax Act, 1961<\/strong>, requires every buyer purchasing property worth \u20b950 lakhs or more to deduct 1% TDS from the payment made to the seller and deposit it with the Government of India.<\/p>\n\n\n\n<p>This provision applies to:<\/p>\n\n\n\n<ul>\n<li>Residential flats, independent houses, and villas<\/li>\n\n\n\n<li>Commercial shops, offices, and showrooms<\/li>\n\n\n\n<li>Agricultural land (in specified urban areas)<\/li>\n\n\n\n<li>Under-construction and ready-to-move properties<\/li>\n<\/ul>\n\n\n\n<p>Importantly, <strong>Section 194IA TDS compliance<\/strong> is not the seller&#8217;s responsibility \u2014 it is entirely the <strong>buyer&#8217;s legal duty<\/strong>. Non-compliance attracts a penalty of \u20b91 lakh under Section 271H, plus 1% per month interest under Section 201(1A). For international clients unfamiliar with India&#8217;s direct tax system, our <a href=\"https:\/\/www.khannaandassociates.com\/direct-taxation.html\">Direct Taxation<\/a> and <a href=\"https:\/\/www.khannaandassociates.com\/international-taxation.html\">International Taxation<\/a> teams offer dedicated advisory. You can also explore our <a href=\"https:\/\/www.khannaandassociates.com\/income-tax-return.html\">Income Tax Return<\/a> services for related filings.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Framework_Regulations_%E2%80%93_Section_194IA_Explained\"><\/span>Legal Framework &amp; Regulations \u2013 Section 194IA Explained<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The <strong>legal foundation<\/strong> for TDS on property purchases rests on several key provisions:<\/p>\n\n\n\n<ul>\n<li><strong>Section 194IA, Income Tax Act, 1961<\/strong> \u2013 Primary governing provision<\/li>\n\n\n\n<li><strong>CBDT Notification No. 39\/2013<\/strong> \u2013 Introduced Form 26QB for TDS filing<\/li>\n\n\n\n<li><strong>Finance Act 2022 Amendment<\/strong> \u2013 Clarified that TDS applies on the full sale consideration or stamp duty value, whichever is higher<\/li>\n\n\n\n<li><strong>Section 203 compliance<\/strong> \u2013 Buyer must issue Form 16B (TDS certificate) to seller within 15 days of Form 26QB filing<\/li>\n<\/ul>\n\n\n\n<p><strong>Step-by-Step Compliance Process for Dehradun Property Buyers:<\/strong><\/p>\n\n\n\n<ol>\n<li><strong>Deduct 1% TDS<\/strong> from payment made to seller (or 20% if seller&#8217;s PAN is unavailable)<\/li>\n\n\n\n<li><strong>File Form 26QB<\/strong> online through the TIN-NSDL portal within <strong>30 days<\/strong> from the end of the month of deduction<\/li>\n\n\n\n<li><strong>Pay TDS challan<\/strong> through net banking or authorized bank branches<\/li>\n\n\n\n<li><strong>Generate and issue Form 16B<\/strong> (downloadable from TRACES portal) to the seller<\/li>\n<\/ol>\n\n\n\n<p>Khanna &amp; Associates offers a full suite of related legal services to make this process seamless, including <a href=\"https:\/\/www.khannaandassociates.com\/property-documentation.html\">Property Documentation<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/property-lawyer.html\">Property Lawyer<\/a> consultation, <a href=\"https:\/\/www.khannaandassociates.com\/agreement-lawyer.html\">Agreement Lawyer<\/a> support, <a href=\"https:\/\/www.khannaandassociates.com\/deeds-and-documents-lawyer.html\">Deeds and Documents Lawyer<\/a> services, <a href=\"https:\/\/www.khannaandassociates.com\/real-estate.html\">Real Estate<\/a> legal advisory, <a href=\"https:\/\/www.khannaandassociates.com\/rera.html\">RERA<\/a> compliance guidance, <a href=\"https:\/\/www.khannaandassociates.com\/property-title-transfer.html\">Property Title Transfer<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/due-diligence-lawyers-jaipur.html\">Due Diligence Lawyers Jaipur<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/contract-drafting.html\">Contract Drafting<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/nri-legal-services.html\">NRI Legal Services<\/a>, and <a href=\"https:\/\/www.khannaandassociates.com\/construction-legal-services.html\">Construction &amp; Real Estate<\/a> legal support across Rajasthan and Uttarakhand.<\/p>\n\n\n\n<p>For buyers also managing stamp duty and registration, our <a href=\"https:\/\/www.khannaandassociates.com\/Titlesearch.html\">Titlesearch<\/a> service ensures that your property&#8217;s legal title is clean before any transaction is concluded.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Compliance_Insights_Timelines_Cross-Border_Use_Cases\"><\/span>Key Compliance Insights, Timelines &amp; Cross-Border Use Cases<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Critical 2026 Updates Every Dehradun Buyer Must Know:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Higher stamp duty valuation rule:<\/strong> As of Finance Act 2022 (applicable in 2026 filings), <strong>TDS must be calculated on stamp duty value if it exceeds actual sale consideration<\/strong> \u2014 a rule frequently missed by buyers<\/li>\n\n\n\n<li><strong>Multiple installment payments:<\/strong> TDS must be deducted on <strong>each installment payment<\/strong>, not just the final amount<\/li>\n\n\n\n<li><strong>NRI sellers attract higher TDS:<\/strong> If the seller is a non-resident Indian, <strong>Section 195<\/strong> applies instead of 194IA, and TDS rates are significantly higher (20% + surcharge + cess)<\/li>\n\n\n\n<li><strong>Joint buyers:<\/strong> Each co-buyer must <strong>independently file Form 26QB<\/strong> and deduct proportionate TDS from their respective share<\/li>\n<\/ul>\n\n\n\n<p><strong>International &amp; Cross-Border Use Cases:<\/strong><\/p>\n\n\n\n<p>Foreign nationals or overseas investors purchasing property in Dehradun \u2014 particularly in growing corridors like Mussoorie Diversion Road or IT Park \u2014 must comply with FEMA regulations alongside income tax rules. Our <a href=\"https:\/\/www.khannaandassociates.com\/foreign-direct-investments.html\">Foreign Direct Investments<\/a> and <a href=\"https:\/\/www.khannaandassociates.com\/dtaa.html\">DTAA<\/a> advisory teams, combined with our <a href=\"https:\/\/www.khannaandassociates.com\/international-trade-legal-services.html\">International Trade &amp; Investment<\/a> practice, offer integrated guidance for cross-border real estate transactions. The <a href=\"https:\/\/www.khannaandassociates.com\/Best%20Tax%20Lawyers%20Jaipur.html\">best tax lawyers in Jaipur<\/a> at Khanna &amp; Associates bring decades of experience handling India-entry real estate structuring.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_Legal_Challenges_%E2%80%93_Indian_Foreign_Buyers\"><\/span>Common Mistakes &amp; Legal Challenges \u2013 Indian &amp; Foreign Buyers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>These costly errors consistently surface in our client consultations:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Calculating TDS on agreed price only<\/strong> \u2014 ignoring stamp duty value when it is higher<\/li>\n\n\n\n<li><strong>Missing the 30-day Form 26QB deadline<\/strong> \u2014 leading to \u20b9200\/day late fees under Section 234E<\/li>\n\n\n\n<li><strong>Failure to issue Form 16B<\/strong> \u2014 sellers cannot claim TDS credit without this certificate<\/li>\n\n\n\n<li><strong>Applying wrong rate for NRI sellers<\/strong> \u2014 confusing Section 194IA (residents) with Section 195 (non-residents)<\/li>\n\n\n\n<li><strong>Joint buyer non-compliance<\/strong> \u2014 only one buyer files instead of all co-buyers filing separately<\/li>\n\n\n\n<li><strong>PAN mismatch errors<\/strong> \u2014 incorrect PAN of seller on Form 26QB triggers demand notices<\/li>\n<\/ul>\n\n\n\n<p>At <a href=\"https:\/\/khannaandassociates.com\/\">Khanna &amp; Associates<\/a>, India&#8217;s <a href=\"https:\/\/www.khannaandassociates.com\/Best%20Law%20Firm%20In%20jaipur.html\">top law firm in Jaipur<\/a>, our tax attorneys proactively identify these risks before transaction completion, protecting both buyers and sellers from avoidable litigation and penalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Expert_Tips_from_Leading_Legal_Advisors_at_Khanna_Associates\"><\/span>Expert Tips from Leading Legal Advisors at Khanna &amp; Associates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Meet our senior advocates<\/strong> \u2014 here is what they recommend for every property buyer in Dehradun:<\/p>\n\n\n\n<ol>\n<li><strong>Always verify the seller&#8217;s residential status before deducting TDS.<\/strong> A seller who has lived abroad for more than 182 days in a financial year is legally an NRI, and a different TDS section applies entirely.<\/li>\n\n\n\n<li><strong>Obtain a lower deduction certificate (Section 197) if the seller&#8217;s actual tax liability is lower than 1%.<\/strong> This protects sellers from over-deduction and prevents refund delays.<\/li>\n\n\n\n<li><strong>Complete Form 26QB filing before the property registration appointment<\/strong> \u2014 Sub-registrar offices in Uttarakhand increasingly require proof of TDS compliance at the time of registration.<br><\/li>\n\n\n\n<li><strong>Conduct a RERA verification and title search simultaneously with TDS planning.<\/strong> Our <a href=\"https:\/\/www.khannaandassociates.com\/real-estate-law-firm.html\">Real Estate Law Firm<\/a> and <a href=\"https:\/\/www.khannaandassociates.com\/indirect-taxation.html\">Indirect Taxation<\/a> teams work in tandem to deliver a conflict-free transaction.<\/li>\n\n\n\n<li><strong>For investment structuring involving multiple properties or corporate buyers<\/strong>, consider a proper <a href=\"https:\/\/www.khannaandassociates.com\/corporate-compliance.html\">Corporate Compliance<\/a> and <a href=\"https:\/\/www.khannaandassociates.com\/direct-taxation.html\">Direct Taxation<\/a> review to optimize the overall tax position.<\/li>\n\n\n\n<li><strong>Document every payment milestone.<\/strong> In instalment-based developer projects in Dehradun, TDS on each payment tranche is legally mandatory \u2014 maintain a clear payment and deduction ledger.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion_%E2%80%93_Your_Expert_Legal_Partner_for_Property_TDS_Compliance_in_Dehradun\"><\/span>Conclusion \u2013 Your Expert Legal Partner for Property TDS Compliance in Dehradun<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>TDS on property purchase under Section 194IA<\/strong> is not merely a tax formality \u2014 it is a critical compliance obligation carrying serious legal consequences if missed. With Dehradun&#8217;s real estate market booming in 2026, both domestic and international buyers must prioritize accurate TDS calculation, timely Form 26QB filing, and proper Form 16B issuance.<\/p>\n\n\n\n<p>At <strong>Khanna &amp; Associates<\/strong>, the <a href=\"https:\/\/www.khannaandassociates.com\/Best%20Law%20Firm%20In%20jaipur.html\">best law firm in Jaipur<\/a> with expertise spanning <a href=\"https:\/\/www.khannaandassociates.com\/property-law.html\">Property Lawyers<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/Best%20Tax%20Lawyers%20Jaipur.html\">Best Tax Lawyers Jaipur<\/a>, and <a href=\"https:\/\/www.khannaandassociates.com\/nri-legal-services.html\">NRI Legal Services<\/a>, our senior advocates deliver end-to-end support for every property transaction \u2014 from initial due diligence to post-registration compliance.<\/p>\n\n\n\n<p><strong>\ud83d\udccd Khanna &amp; Associates<\/strong><br>47 SMS Colony, Shipra Path, Mansarovar \u2013 302020, Jaipur, Rajasthan, India<br>\ud83d\udcde <strong>+91-9461620007<\/strong> | \ud83d\udce7 <strong><a href=\"mailto:info@khannaandassociates.com\">info@khannaandassociates.com<\/a><\/strong><br>\ud83c\udf10 <a href=\"https:\/\/khannaandassociates.com\/\">www.khannaandassociates.com<\/a><\/p>\n\n\n\n<p><strong>Schedule your consultation today. Protect your property investment with India&#8217;s trusted legal experts.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%9D%93_FAQ_SECTION\"><\/span>\u2753 FAQ SECTION<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Q1. Who is responsible for deducting TDS when buying property in Dehradun?<\/strong><br>The buyer is solely responsible for deducting 1% TDS on the total sale consideration or stamp duty value (whichever is higher) when purchasing any immovable property valued at \u20b950 lakhs or more in Dehradun or anywhere in India. The seller has no TDS deduction obligation under Section 194IA.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q2. What is the deadline for filing Form 26QB after deducting TDS on property?<\/strong><br>Form 26QB must be filed online through the TIN-NSDL portal within 30 days from the end of the calendar month in which TDS was deducted. Missing this deadline attracts a late fee of \u20b9200 per day under Section 234E, plus penalty up to \u20b91 lakh under Section 271H.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q3. Does TDS on property purchase apply to NRI buyers or sellers in Dehradun?<\/strong><br>Yes, but differently. If the buyer is an NRI purchasing property, Section 194IA still applies. However, if the <strong>seller<\/strong> is an NRI, the buyer must deduct TDS under <strong>Section 195<\/strong> instead \u2014 at significantly higher rates (typically 20% plus surcharge and cess), not the standard 1% under Section 194IA.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q4. Is TDS applicable on under-construction property payments in Dehradun?<\/strong><br>Yes. TDS under Section 194IA applies to under-construction properties as well. Each instalment paid to the developer or seller must have TDS deducted proportionally, and a separate Form 26QB must be filed for each payment if the cumulative transaction value exceeds \u20b950 lakhs.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q5. What happens if I don&#8217;t deduct or deposit TDS on property in Dehradun?<\/strong><br>Non-deduction or failure to deposit TDS makes the buyer a &#8220;defaulter&#8221; under Section 201 of the Income Tax Act. Consequences include: interest at 1% per month for non-deduction and 1.5% per month for non-deposit, a penalty up to \u20b91 lakh under Section 271H, and potential disallowance of expenses. The Income Tax Department actively issues notices in such cases.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you are buying property in Dehradun \u2014 one of India&#8217;s fastest-growing real estate destinations \u2014 TDS on property purchase under Section 194IA is a legal obligation you cannot afford to overlook. Whether you are an Indian resident, an NRI investor, or a foreign national acquiring real estate in Uttarakhand, this tax compliance step is &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/tds-on-property-purchase-under-section-194ia\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How to Calculate &amp; Pay TDS on Property Purchase in Dehradun (Section 194IA) \u2013 Latest 2026 Rules&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4025],"tags":[8757,8750,8753,8755,7140,8758,8556,7407,8754,8751,8747,8759,8756,8752,8749,8748],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2956"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2956"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2956\/revisions"}],"predecessor-version":[{"id":2958,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2956\/revisions\/2958"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}