When does 194IA apply?

Buyer of immovable property (other than agricultural land) deducts 1% if the consideration or stamp-duty value is ₹50 lakh or more. We use the higher of the two.

The buyer, in Form 26QB, usually before the next month’s deadline.

Threshold is on the property value, not per buyer. Split the TDS in the form as advised by your CA.

Runs in your browser · Last updated 4 September 2026

TDS Calculator 194IA for Property

Free TDS calculator 194IA for property. 1% on the higher of consideration and stamp duty at ₹50 lakh or more. Browser tool — nothing is uploaded.

Sale consideration (₹)Stamp duty value (₹)

Higher of the two

₹60,00,000

Threshold ₹50 lakh met?

Yes

TDS @ 1%

₹60,000

How to use this tool

Enter sale consideration and stamp-duty value.
If the higher number is under ₹50 lakh, TDS is zero.
Otherwise pay 1% of that higher number.

Worked example

Consideration ₹60 lakh, stamp duty ₹58 lakh → base ₹60 lakh → TDS ₹60,000. Salary withholding is a different section — use the TDS on salary calculator.

Frequently asked questions

When does 194IA apply?: Buyer of immovable property (other than agricultural land) deducts 1% if the consideration or stamp-duty value is ₹50 lakh or more. We use the higher of the two.
Who deposits it?: The buyer, in Form 26QB, usually before the next month’s deadline.
Surcharge or cess?: Not added to this 1%.
Joint buyers?: Threshold is on the property value, not per buyer. Split the TDS in the form as advised by your CA.
Uploaded?: No.