Stamp duty value in form 26qb

A person had booked a flat in 2011 and was given allotment letter.The booking value was Rs 1.36 cr and advance payment was 30%. I bought this flat from that person by transfer of allotment letter in 2016. The builder transferred the allotment letter in my name. The agreement was executed in January 2019 due to substantial delay in execution of the project. I had to pay stamp duty on sdrr rate of January 2019 which was Rs 1.92 cr. I had been deducting and paying TDS on all installments. Now I have to pay the final payment and take possession. In 26qb form the moment I say final payment it is asking me the stamp duty value. Builder is telling me to put sdrr rate of 2011 which is around Rs 62 lacs and actual stamp duty paid by me is on 1.92cr. If I put the value of 1.92cr the TDS automatically changes and increases by Rs 30000/- due to difference in agreement value and Stamp duty value. Please advise what figure has to be inserted in stamp duty value.

Hi Devendra,

Your case involves a flat initially booked in 2011, transferred to you in 2016, with a registered agreement in Jan 2019, and now you're making the final payment and need to fill Form 26QB.

You're confused about what "Stamp Duty Value" to mention in Form 26QB, as:

You paid stamp duty on the SDRR value as of 2019 = ₹1.92 crore
The builder suggests using the 2011 SDRR value = ₹62 lakhs
The actual agreement value is ₹1.36 crore
Entering ₹1.92 crore inflates your TDS liability by ₹30,000

Let’s clarify what Form 26QB is asking for and what the law requires.

✅ What Does Form 26QB Want?

Form 26QB (TDS on sale of property u/s 194-IA) asks for two key values:

Consideration Amount (Agreement Value) — this is the actual price agreed upon between buyer and seller.
Stamp Duty Value (SDV or SDRR value) — this is the value on which stamp duty is calculated.

Rule (per Income Tax Act, Section 194-IA, amended):
If SDV > Consideration, and the difference exceeds 10%, then TDS is to be deducted on the SDV.

⚖️ In Your Case:

Parameter	Value
Agreement Value	₹1.36 crore
Stamp Duty Paid On (SDV)	₹1.92 crore
TDS Threshold Breach	Yes (₹1.92cr > ₹1.36cr by more than 10%)

Therefore, you are legally required to enter ₹1.92 crore as Stamp Duty Value, even if it results in a higher TDS.

💡 Why Builder Suggests 2011 SDV?

Builders sometimes suggest older SDRR values (₹62 lakhs in your case) to minimize TDS impact, but this is not compliant with Section 194-IA after its amendment (effective from April 1, 2022). The correct SDV is the one prevailing on the date of agreement/registration, i.e., January 2019.

📌 Conclusion:

✔️ Enter ₹1.92 crore in the "Stamp Duty Value" field of Form 26QB.
✔️ TDS will be auto-calculated on the higher of consideration and SDV.
❌ Do not use the 2011 SDV of ₹62 lakhs — that would be incorrect and could lead to penalty or mismatch notices from the IT department.