TDS Calculator on Property Sale — Section 194IA
TDS on Property Sale is 1% under Section 194IA. Threshold: ₹50 L.
TDS Amount (Section 192)
₹50,000
Net Amount
₹4.50 L
TDS Rate
10%
Threshold
₹2.50 L
💡 TDS on Property Sale — Section 194IA
TDS on property sale is deducted at 1% under Section 194IA of the Income Tax Act. The deduction is applicable only when the payment exceeds ₹50 L per transaction.
Example: On ₹75 L property sale, TDS = 1% × ₹75 L = ₹75,000. Net amount received: ₹74.25 L. Without PAN, TDS increases to 20%. The deducted TDS can be claimed as credit when filing your ITR.
Property Sale: 1% TDS (Section 194IA) above ₹50 L. On ₹75 L → TDS: ₹75,000 | Net: ₹74.25 L.