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.
Timeline
Sunday, 27 September
- Buying property from an NRI gets easier from October 1: Check key rule changes for residents and HUFs
From October 1, resident individuals and HUFs buying property from non-residents can use their existing PAN for TDS compliance
Thursday, 24 September
- PAN-based TDS reporting eases compliance for NRI property purchases from October 1
Resident individuals and HUFs no longer need a TAN solely for TDS compliance
Wednesday, 23 September
- Buyers of property from non-residents can use PAN and Form 141 for TDS
Changes take effect October 1, 2026
