09 February 2026
What is the applicable TDS rate under the Income-tax Act when a resident buyer purchases property from a non-resident seller, in cases of long-term capital gains (LTCG) and short-term capital gains (STCG) for F.Y.2025-26?
10 February 2026
For F.Y. 2025-26, the TDS rate for purchasing property from an NRI is 12.5% for LTCG (held > 2 years) and 30% for STCG (held ≤ 2 years), plus applicable surcharge and 4% cess. The buyer must use a TAN and file Form 27Q