TDS on Purchase of Property from a NRI: PAN-Based Compliance
TDS on Purchase of Immovable Property from a Non-Resident: PAN-Based Compliance from 1 October 2026 Income-tax (Fifth Amendment) Rules, 2026 — Notification G.S.R. 830(E) dated 22 September 2026 1. The notification at a glance The Central Board of Direct Taxes (CBDT) has issued Notification No. 121/2026 (G.S.R. 830(E)), dated 22 September 2026, amending the Income-tax …