TDS Under Section 194IA Where More than one Buyer and More than one Seller

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Query on TDS under Section 194IA where property has multiple buyers and sellers. Expert clarified that TDS should be deducted on proportionate share of consideration for each buyer-seller pair in Form 26QB. Filing on full property value or incorrect split may lead to notices for short deduction.

Javed Memon

Javed Memon (Querist)

13 January 2026 Respected Sir,
Propert Value is 60,00,000

Buyer is 4
Seller is 2

While Filling Form 26QB in Column Total Value of Consideration (property Value ) is 60 Lakh or Proportionate Basis respect of One Seller i.e 7,50,000 Rs.

on You tube Channel Name CA GURUJi suggest TDS on full property value, while other professionals suggest proportionate value.
Kindly clarify the correct legal position

We Entered Full Value i.e. 60 Lakh So any notice Will be Received ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

13 January 2026 Yes, query will be raised for less TDS deducted. Better consider it on proportionate value.

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Javed Memon

Javed Memon (Querist)

13 January 2026 So For one Buyer Consideration Value is 15 lakhs . So While filling 26QB for one seller Consideration is 7,50,000 and For Second Seller 7,50,000
So For one Buyer Total Consideration (Property Value ) is 15, 00,000

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

14 January 2026 Yes, for each buyer the consideration is 15 lakhs amounting to aggregate value of the property as 60 lakhs.

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