When you buy residential or commercial property above the threshold, the buyer must deduct tax at source and deposit it before registration in many cases.
Buyer checklist
- Verify seller PAN and property details
- Deduct TDS, pay challan, and file Form 26QB
- Download Form 16B for the seller
- Report capital gains correctly in ITR after sale
Sellers should read our capital gains guide. Buyers and sellers can use TDS filing and capital gains support.
