{"id":33314,"date":"2026-10-02T12:24:02","date_gmt":"2026-10-02T06:54:02","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33314"},"modified":"2026-10-02T12:39:19","modified_gmt":"2026-10-02T07:09:19","slug":"new-tds-framework-for-purchase-of-property-from-nris","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/","title":{"rendered":"New TDS Framework for Purchase of Property from NRIs"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abf59d4793c6\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abf59d4793c6\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#New_TDS_Framework_for_Purchase_of_Property_from_NRIs_Effective_1_October_2026\" >New TDS Framework for Purchase of Property from NRIs Effective 1 October 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#Income_Tax_Notification\" >Income Tax Notification:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#What_has_changed\" >What has changed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#Key_Highlights_of_the_New_TDS_Framework_For_NRI_Purchases\" >Key Highlights of the New TDS Framework For NRI Purchases\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#Information_required_in_Schedule_E\" >Information required in Schedule E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#Relief_where_PAN_is_not_available\" >Relief where PAN is not available<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/new-tds-framework-for-purchase-of-property-from-nris\/#Practical_Impact_%E2%80%93_TDS_for_Purchase_of_Property_from_NRIs\" >Practical Impact &#8211; TDS for Purchase of Property from NRIs<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33317\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5.png\" alt=\"\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5-200x300.png 200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5-683x1024.png 683w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5-768x1152.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/10\/Designer-5-800x1200.png 800w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"New_TDS_Framework_for_Purchase_of_Property_from_NRIs_Effective_1_October_2026\"><\/span><span style=\"color: #000080;\">New TDS Framework for Purchase of Property from NRIs Effective 1 October 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Notification\"><\/span><a href=\"https:\/\/carajput.com\/archives\/new-tds-framework-for-purchase-of-property-from-nris.pdf\">Income Tax Notification:<\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The CBDT has notified the Income-tax (Fifth Amendment) Rules, 2026, introducing a specific TDS compliance framework under Section 393(2) for cases where a resident Individual or HUF purchases immovable property from a non-resident seller. The amendment becomes effective from 1 October 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_has_changed\"><\/span><span style=\"color: #000080;\">What has changed?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Earlier, resident buyers purchasing property from a non-resident seller were required to obtain a TAN and follow the regular TDS procedures applicable to payments made to non-residents. The new rules now create a separate compliance mechanism u\/s 393(2) specifically for such transactions.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Key_Highlights_of_the_New_TDS_Framework_For_NRI_Purchases\"><\/span><span style=\"color: #000080;\">Key Highlights of the New TDS Framework For NRI Purchases\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>No TAN Requirement for Eligible Buyers<\/strong><br \/>\nResident Individuals and Hindu Undivided Families purchasing immovable property from a non-resident can comply with TDS provisions using their existing PAN, eliminating the need to obtain a separate TAN for such transactions.<\/li>\n<li><strong>Dedicated Reporting Through Form 141 (Schedule E)<\/strong><br \/>\nA new <strong>Schedule E<\/strong> has been introduced in <strong>Form No. 141 (Challan-cum-Statement)<\/strong> specifically for reporting TDS on property purchases from non-resident sellers. This creates a streamlined and transaction-specific reporting mechanism.<\/li>\n<li><strong>Mandatory TDS Certificate<\/strong><br \/>\nAfter depositing the tax, the buyer is required to issue <strong>Form No. 132<\/strong> as the TDS certificate to the non-resident seller.<\/li>\n<li><strong>No Change in TDS Rates<\/strong><br \/>\nThe notification introduces procedural simplification only. The applicable TDS rates, including rates based on long-term or short-term capital gains along with surcharge and cess, remain unchanged.<\/li>\n<li><strong>Dedicated TDS Provision : <\/strong>New Section <strong>393(2)<\/strong> specifically covers consideration paid by a resident Individual or HUF for transfer of immovable property by a non-resident.<\/li>\n<li><strong>Separate Compliance for Joint Buyers<\/strong><br \/>\nWhere a property is purchased jointly, each buyer is required to file a separate Form No. 141 and comply independently as a deductor.<\/li>\n<li><strong>30-Day Compliance Timeline<\/strong><br \/>\nThe TDS must be deposited and Form No. 141 filed within <strong>30 days from the end of the month<\/strong> in which tax is deducted. <strong>Form 141 Expanded : <\/strong>Form No. 141 (Challan-cum-Statement) has been amended to include transactions covered u\/s 393(2).<\/li>\n<li><strong>Enhanced Non-Resident Seller Reporting<\/strong><br \/>\nSchedule E requires detailed disclosures relating to the non-resident seller, including foreign address, contact details, Tax Residency Certificate (TRC), Tax Identification Number (TIN), seller-wise consideration, and instalment-wise TDS computation.<\/li>\n<li><strong>Applicability from 1 October 2026<\/strong><br \/>\nThe new framework applies to transactions covered under Section 393(2) with effect from <strong>1 October 2026<\/strong>.<\/li>\n<li><strong>Regular TAN-Based Process Continues for Others<\/strong><br \/>\nCompanies, LLPs, partnership firms, trusts, and non-resident buyers acquiring property from an NRI seller must continue to follow the regular TAN-based TDS compliance and quarterly statement filing provisions.<\/li>\n<li><strong>Objective of the Amendment<\/strong><br \/>\nThe new framework simplifies compliance for resident Individuals and HUFs while ensuring comprehensive reporting of cross-border property transactions and facilitating accurate TDS collection.<\/li>\n<\/ol>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Information_required_in_Schedule_E\"><\/span><span style=\"color: #000080;\">Information required in Schedule E<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>New Schedule E Introduced : <\/strong>A separate <strong>Schedule E<\/strong> has been inserted in Form No. 141 exclusively for NRI property transactions.\u00a0The buyer will need to report:<\/p>\n<ul>\n<li>Property address and type of property<\/li>\n<li>Details of all buyers<\/li>\n<li>Details of all non-resident sellers<\/li>\n<li>PAN of seller (if available)<\/li>\n<li>Foreign address of the seller<\/li>\n<li>Contact number and email ID<\/li>\n<li>Tax Residency Certificate (TRC) Number<\/li>\n<li>Tax Identification Number (TIN) or equivalent foreign tax identification number<\/li>\n<li>Sale consideration and stamp duty value<\/li>\n<li>Agreement and registration dates<\/li>\n<li>Instalment-wise payment details<\/li>\n<li>Capital gain nature (Long-Term\/Short-Term)<\/li>\n<li>Applicable TDS rate<\/li>\n<li>TDS amount deducted and deposited<\/li>\n<li>Certificate details issued under section 395, where applicable<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Relief_where_PAN_is_not_available\"><\/span><span style=\"color: #000080;\">Relief where PAN is not available<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The notification specifically provides that where the non-resident seller does not possess PAN, reporting of the <strong>TRC and TIN (or equivalent identification number)<\/strong> in Schedule E will help ensure that tax is not deducted at a higher rate merely because PAN is unavailable<\/p>\n<p>The amendments are applicable from <strong>1 October 2026<\/strong>. Transactions up to <strong>30 September 2026<\/strong> will continue to be governed by the existing procedure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Impact_%E2%80%93_TDS_for_Purchase_of_Property_from_NRIs\"><\/span><span style=\"color: #000080;\">Practical Impact &#8211; TDS for Purchase of Property from NRIs<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This notification simplifies compliance for resident Individuals and HUFs purchasing property from NRIs by providing a dedicated reporting framework, standardized disclosure requirements, and a specific TDS reporting form instead of relying solely on the broader non-resident TDS procedures. The focus is on capturing foreign tax residency details, ensuring appropriate treaty benefits, and facilitating accurate TDS computation and reporting.<\/p>\n<p><a href=\"https:\/\/carajput.com\/archives\/new-tds-framework-for-purchase-of-property-from-nris.pdf\"><strong>Source:<\/strong> containing CBDT Notification G.S.R. <\/a>830(E) dated 22 September 2026<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>New TDS Framework for Purchase of Property from NRIs Effective 1 October 2026 Income Tax Notification: The CBDT has notified the Income-tax (Fifth Amendment) Rules, 2026, introducing a specific TDS compliance framework under Section 393(2) for cases where a resident Individual or HUF purchases immovable property from a non-resident seller. The amendment becomes effective from &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33314","post","type-post","status-publish","format-standard","hentry","category-others"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"New TDS Framework for Purchase of Property from NRIs Effective 1 October 2026 Income Tax Notification: The CBDT has notified the Income-tax (Fifth Amendment) Rules, 2026, introducing a specific TDS compliance framework under Section 393(2) for cases where a resident Individual or HUF purchases immovable property from a non-resident seller. 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