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Policy● Neutral for Indian equities
Buyers of property from non-residents can use PAN and Form 141 for TDS
The brief
- Changes take effect October 1, 2026
- Buyers can use PAN and Form 141 instead of TAN; the ₹50-lakh threshold and 1% rate will not apply
- Simpler compliance benefits Indian residents buying property from non-residents
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TDS rules for property purchases from non-residents
The CBDT eased TDS compliance for residents buying property from non-residents, with changes taking effect from October 1, 2026. Buyers can deposit and report TDS under Section 393(2) of the Income-tax Act, 2025, through a PAN-based process.
Sunday, 27 September
Thursday, 24 September
Wednesday, 23 September
- Buyers of property from non-residents can use PAN and Form 141 for TDS