Finance/Compliance Consultant
75943 Points
Posted on 08 November 2026
194-IA TDS without a TAN:
• Buyers of property (Rs 50 lakh or more) from resident sellers don't need a TAN. Pay TDS via Form 26QB (challan-cum-statement) on the e-filing portal: e-Pay Tax → Form 26QB, enter buyer and seller PAN, property details, consideration, and payment dates. Pay online via net banking or debit card.
• Deadline: within 30 days from the end of the month in which TDS is deducted.
• Download Form 16B from TRACES (registered as a taxpayer with PAN) and give it to the seller within 15 days of the 26QB due date.