Section 194-IA

A Quiet Win For NRI Property Transactions: No TAN For Resident Buyers (Proposed From 1 October 2026)

A Quiet Win For NRI Property Transactions: No TAN For Resident Buyers (Proposed From 1 October 2026)

Budget 2026 proposes PAN-based TDS reporting without TAN for resident individuals and HUFs buying property from NRI sellers from 1 Oct 2026—while Section 195 TDS logic and rates remain unchanged.

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TDS on Property Sale (2025): The 1% Rule Every Buyer in India Must Know

TDS on Property Sale (2025): The 1% Rule Every Buyer in India Must Know

By Arosh John | Founder – John Real Estate (MahaRERA Reg. No. A51700001835) | Editor-in-Chief – Thane Real Estate News (TREN)India | November 2025 The 1% Step Buyers Often Forget Buying a home worth more than ₹ 50 lakh?Even when the seller is an Indian resident, you — the buyer — must deduct and deposit

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