Diff between "total amount paid" and "amount on which TDS to be deducted" in 26QB.

This query is : Resolved

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Query on meaning of fields in Form 26QB under Section 194-IA for property TDS. It was clarified that 'total amount paid/credited' and 'amount on which TDS is deducted' are generally exclusive of GST. For installment payments, TDS is calculated on each installment amount, and values align with proportionate property consideration and stamp duty valuation.

Consultant2b

Consultant2b (Querist)
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03 January 2026 Hi,

Curious, what's the difference between these two fields on 26QB

1. Total amount paid/Credited currently
2. Amount on which TDS to be deducted.

My guess is that the first one would be inclusive of GST, while the second one would be without GST?
Also, when paying instalments would the "Total Stamp Duty Value of the Property" be left empty?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 January 2026 Contrary to the assumption that these fields separate GST from non-GST amounts, both are typically expected to be exclusive of GST.
Total amount paid/Credited currently: This refers to the specific installment or lump-sum payment you are making to the seller right now. According to CBDT Circular No. 23/2017, if GST is shown separately on the invoice, TDS is calculated only on the basic value. Therefore, you should enter the current payment amount excluding GST here.
Amount on which TDS to be deducted: This is the taxable portion of the current payment. Under Section 194-IA, TDS must be deducted at 1% on the higher of the sale consideration or the stamp duty value. Like the field above, this should be the amount excluding GST.

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Consultant2b

Consultant2b (Querist)
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04 January 2026 Hi,

Thanks for your input. So in cases where the "stamp duty" value is the same as the "purchase value" or when paying "instalments" for the property, would the value in both these fields always be the same.

For e.g. if the property value is 1000 (without Taxes), payable in 10 instalements of 100 each and where 3 instalments have already been, then would the entries be as under when paying "instalments".
A. Total amount paid in previous instalements: 300
B. Total value of consideration: 1000
C. Total amount paid/credited currently: 100
D. Amount on which TDS to be deducted: 100

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 January 2026 YES. CORRECT...

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