{"id":33540,"date":"2026-11-11T00:46:25","date_gmt":"2026-11-10T19:16:25","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33540"},"modified":"2026-11-11T00:52:35","modified_gmt":"2026-11-10T19:22:35","slug":"pan-based-compliance-replaces-tan-from-1-october-2026","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/","title":{"rendered":"PAN-Based Compliance Replaces TAN from 1 Oct 2026"},"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-6af378599999c\" 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-6af378599999c\"  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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#TDS_on_Purchase_of_Property_from_an_NRI_PAN-Based_Compliance_Replaces_TAN_from_1_October_2026\" >TDS on Purchase of Property from an NRI: PAN-Based Compliance Replaces TAN from 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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#What_is_TAN_and_why_was_it_required_earlier\" >What is TAN, and why was it required earlier?<\/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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#What_Changes_from_1_October_2026\" >What Changes from 1 October 2026?<\/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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Earlier_Compliance_Process\" >Earlier Compliance Process<\/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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#New_Compliance_Process_From_1_October_2026\" >New Compliance Process (From 1 October 2026)<\/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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Who_Can_Benefit_from_This_Change\" >Who Can Benefit from This Change?<\/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\/pan-based-compliance-replaces-tan-from-1-october-2026\/#TDS_Obligation_Has_Not_Changed_TDS_Obligation_Continues\" >TDS Obligation Has Not Changed : TDS Obligation Continues \u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Practical_Benefits_for_Property_Buyers\" >Practical Benefits for Property Buyers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Buyer_Compliance_Process_Before_and_After_1_October_2026\" >Buyer Compliance Process: Before and After 1 October 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#How_This_Change_Impacts_NRI_Property_Transactions\" >How This Change Impacts NRI Property Transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#TDS_on_Property_Purchased_from_an_NRI_Continues\" >TDS on Property Purchased from an NRI Continues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Information_Required_from_the_NRI_Seller_Under_Schedule_E\" >Information Required from the NRI Seller Under Schedule E<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Basic_Seller_Details\" >Basic Seller Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Overseas_Details\" >Overseas Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Additional_Details_Where_PAN_Is_Not_Available\" >Additional Details Where PAN Is Not Available<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Lower_Deduction_Certificate_Can_Save_Significant_Cash_Flow\" >Lower Deduction Certificate Can Save Significant Cash Flow<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#What_Should_Be_Included_in_the_Sale_Agreement\" >What Should Be Included in the Sale Agreement?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Checklist_for_NRI_Sellers_Before_Signing_the_Sale_Agreement\" >Checklist for NRI Sellers Before Signing the Sale Agreement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Introduction_of_Schedule_E_in_Form_No_141\" >Introduction of Schedule E in Form No. 141<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Due_Date_for_Filing_Form_No_141\" >Due Date for Filing Form No. 141\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Filing_Timeline_Under_the_New_Regime\" >Filing Timeline Under the New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Consequences_of_Non-Deduction\" >Consequences of Non-Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#Key_Takeaways\" >Key Takeaways<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><span style=\"color: #000080;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33245\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI.png\" alt=\"TDS-on-Purchase-of-INMOVAL Property-from-NRI\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI.png 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI-300x200.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI-1024x683.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI-768x512.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI-800x533.png 800w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS_on_Purchase_of_Property_from_an_NRI_PAN-Based_Compliance_Replaces_TAN_from_1_October_2026\"><\/span><span style=\"color: #000080;\"><strong>TDS on Purchase of Property from an NRI: PAN-Based Compliance Replaces TAN from 1 October 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Government has significantly simplified the TDS compliance process for resident buyers purchasing immovable property from a Non-Resident Indian. Under the Income-tax (Fifth Amendment) Rules, 2026, effective from 1 October 2026, a resident individual or Hindu Undivided Family is no longer required to obtain a Tax Deduction and Collection Account Number\u00a0 for deducting tax on the purchase of property from a non-resident seller.<\/li>\n<li>To simplify the process, the Finance Act, 2026 and the Income-tax (Fifth Amendment) Rules, 2026 have introduced a PAN-based compliance mechanism for eligible buyers. This created unnecessary compliance burden for individuals carrying out a single property transaction.<\/li>\n<li>Instead, the compliance will now be completed through a PAN-based Form No. 141 (Schedule E), making the process similar to the mechanism already applicable for purchases from resident sellers.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_TAN_and_why_was_it_required_earlier\"><\/span><span style=\"color: #000080;\"><strong>What is TAN, and why was it required earlier?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A Tax Deduction Account Number is a unique registration number required for persons responsible for deducting tax at source. Until now, a resident buying property from a Non-Resident Indian\u00a0 was required to obtain a TAN before deducting and depositing TDS on the purchase consideration.<\/p>\n<p>This often created a significant compliance burden because most property buyers undertake such transactions only once and had to obtain a separate TAN solely for complying with TDS provisions<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_Changes_from_1_October_2026\"><\/span><span style=\"color: #000080;\"><strong>What Changes from 1 October 2026?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Effective 1 October 2026, a significant compliance relief has been provided to resident individuals and Hindu Undivided Families purchasing immovable property from a non-resident seller.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Earlier_Compliance_Process\"><\/span><span style=\"color: #000080;\"><strong>Earlier Compliance Process<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Buyer \u2192 Obtain TAN \u2192 Deduct TDS \u2192 Deposit Tax \u2192 File TAN-based Returns \u2192 Issue TDS Certificate<\/li>\n<li><strong>Earlier<\/strong>\n<ul>\n<li>TAN application required.<\/li>\n<li>Quarterly TDS return filing.<\/li>\n<li>Additional registration and compliance burden.<\/li>\n<li>Complicated process for one-time property buyers.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"New_Compliance_Process_From_1_October_2026\"><\/span><span style=\"color: #000080;\"><strong>New Compliance Process (From 1 October 2026)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Buyer \u2192 Use PAN \u2192 Deduct TDS \u2192 File Form No. 141 (Schedule E) \u2192 Deposit Tax \u2192 Issue TDS Certificate<\/li>\n<li>Under the revised framework, an eligible buyer is no longer required to obtain a Tax Deduction and Collection Account Number solely for deducting Tax Deducted at Source (TDS) on such property transactions. Instead, the buyer can complete the entire TDS compliance process using their Permanent Account Number via Form No. 141 (Schedule E).<\/li>\n<li>This amendment removes a major procedural hurdle for individuals involved in what is typically a one-time property transaction.<\/li>\n<li><strong>Now<\/strong>\n<ul>\n<li>No TAN required.<\/li>\n<li>PAN-based compliance.<\/li>\n<li>Single transaction reporting.<\/li>\n<li>Simplified filing through Schedule E of Form No. 141.<\/li>\n<li>Reduced compliance burden for resident buyers purchasing property from NRIs.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>No INR 50 Lakh Threshold for NRI Property Transactions<\/strong><\/span><\/p>\n<p>A common misconception is that TDS applies only when the property value exceeds INR 50 lakh. This threshold applies to certain resident seller transactions. For an NRI seller:<\/p>\n<ul>\n<li>TDS is applicable from the first rupee of consideration.<\/li>\n<li>There is no INR 50 lakh exemption threshold.<\/li>\n<li>Tax generally has to be deducted on the entire sale consideration, unless a lower deduction certificate is obtained.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Who_Can_Benefit_from_This_Change\"><\/span><span style=\"color: #000080;\"><strong>Who Can Benefit from This Change?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amendment only simplifies the compliance procedure. It does <strong>not<\/strong> remove the obligation to deduct TDS. The simplified procedure applies where:<\/p>\n<ul>\n<li>The buyer is a Resident Individual or Resident HUF.<\/li>\n<li>Seller is a Non-Resident.<\/li>\n<li>The transaction relates to Immovable Property situated in India.<\/li>\n<li>TDS is deductible u\/s 393(2) of the Income-tax Act, 2025.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Obligation_Has_Not_Changed_TDS_Obligation_Continues\"><\/span><span style=\"color: #000080;\"><strong>TDS Obligation Has Not Changed : TDS Obligation Continues \u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The most important point to understand is that the amendment does not eliminate the requirement to deduct TDS on the purchase of property from a non-resident seller.<\/p>\n<p>The change is purely procedural and relates only to the method of compliance. The buyer must still:<\/p>\n<ul>\n<li>Determine the applicable TDS liability. Applicable rates continue as per the law in force.<\/li>\n<\/ul>\n<ul>\n<li>The Deduct tax u\/s 393(2) of the Income-tax Act, 2025.<\/li>\n<li>Deduction continues on payments made to a non-resident seller.<\/li>\n<li>Deposit the tax with the Government.<\/li>\n<li>Report the transaction in the prescribed form.<\/li>\n<li>Therefore, no TAN is required. TDS requirement not removed.\u00a0The amendment simply substitutes a PAN-based reporting mechanism in place of the earlier TAN-based system<\/li>\n<li>The buyer can still be treated as an &#8220;assessee in default&#8221; for non-deduction<\/li>\n<\/ul>\n<p>The revised framework simplifies the process by:<\/p>\n<ul>\n<li>Eliminating TAN registration.<\/li>\n<li>Allowing PAN-based filing.<\/li>\n<li>Reducing paperwork.<\/li>\n<li>Aligning the process more closely with resident-to-resident property transactions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Benefits_for_Property_Buyers\"><\/span><span style=\"color: #000080;\"><strong>Practical Benefits for Property Buyers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Why Is This Change Important?<\/strong><\/span><\/p>\n<p>Before this amendment, an individual purchasing property from an NRI had to Apply for TAN, Maintain TAN records, File periodic TDS returns., Comply with additional reporting requirements.<\/p>\n<p><span style=\"color: #000080;\"><strong>Earlier<\/strong><\/span><\/p>\n<ul>\n<li>Mandatory TAN registration.<\/li>\n<li>Separate TAN-based TDS compliance.<\/li>\n<li>Quarterly reporting obligations.<\/li>\n<li>Additional administrative burden.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>From 1 October 2026<\/strong><\/span><\/p>\n<ul>\n<li>No TAN application required.<\/li>\n<li>PAN-based compliance framework.<\/li>\n<li>Single transaction reporting through Form No. 141.<\/li>\n<li>Simplified documentation and filing process.<\/li>\n<li>Easier compliance for one-time property buyers.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buyer_Compliance_Process_Before_and_After_1_October_2026\"><\/span><span style=\"color: #000080;\"><strong>Buyer Compliance Process: Before and After 1 October 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31782\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/04\/TDS-on-Purchase-of-Immovable-Property-1.jpg\" alt=\"TDS on Purchase of Immovable Property\" width=\"697\" height=\"970\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/04\/TDS-on-Purchase-of-Immovable-Property-1.jpg 623w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/04\/TDS-on-Purchase-of-Immovable-Property-1-216x300.jpg 216w\" sizes=\"auto, (max-width: 697px) 100vw, 697px\" \/><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Up to 30 September 2026<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>From 1 October 2026*<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Buyer Identification<\/td>\n<td>TAN mandatory<\/td>\n<td>PAN sufficient<\/td>\n<\/tr>\n<tr>\n<td>Registration Requirement<\/td>\n<td>TAN application required<\/td>\n<td>No TAN required<\/td>\n<\/tr>\n<tr>\n<td>TDS Reporting Method<\/td>\n<td>Quarterly TDS return filing<\/td>\n<td>Form 141 (Schedule E)<\/td>\n<\/tr>\n<tr>\n<td>TDS Certificate Issued to Seller<\/td>\n<td>Earlier TDS Certificate Process<\/td>\n<td>Form 132<\/td>\n<\/tr>\n<tr>\n<td>Joint Buyers<\/td>\n<td>Each co-buyer required a TAN<\/td>\n<td>Each co-buyer files separate Form 141<\/td>\n<\/tr>\n<tr>\n<td>TDS Rate<\/td>\n<td>Unchanged<\/td>\n<td>Unchanged<\/td>\n<\/tr>\n<tr>\n<td>TDS Threshold<\/td>\n<td>Unchanged<\/td>\n<td>Unchanged<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*Applicable to eligible Resident Individual and HUF buyers purchasing immovable property from a non-resident seller.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_This_Change_Impacts_NRI_Property_Transactions\"><\/span><span style=\"color: #000080;\"><strong>How This Change Impacts NRI Property Transactions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amendment simplifies only the compliance process. It does not reduce or remove the TDS obligation. Important Clarification<\/p>\n<ul>\n<li>TAN requirement removed.<\/li>\n<li>PAN-based reporting introduced.<\/li>\n<li>Form 141 (Schedule E) introduced.<\/li>\n<li>TDS obligation not removed.<\/li>\n<li>The TDS rate not reduced.<\/li>\n<li>No exemption threshold introduced.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TDS_on_Property_Purchased_from_an_NRI_Continues\"><\/span><span style=\"color: #000080;\"><strong>TDS on Property Purchased from an NRI Continues<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When purchasing property from a non-resident seller:<\/p>\n<ul>\n<li>TDS is generally required on the gross sale consideration.<\/li>\n<li>There is no INR 50 lakh threshold available for NRI sellers.<\/li>\n<li>TDS is applicable from the first rupee of consideration.<\/li>\n<li>Applicable surcharge and cess continue to apply wherever relevant.<\/li>\n<\/ul>\n<p>Since buyers generally do not know the seller&#8217;s exact taxable capital gain, tax is ordinarily deducted on the entire consideration unless a lower deduction certificate is obtained.<\/p>\n<p><strong>Illustration: NRI Property Sale <\/strong><\/p>\n<p><strong>Example : <\/strong>Suppose Rahul, an NRI residing in Texas, sells a residential flat in Pune.<\/p>\n<table style=\"height: 225px;\" width=\"674\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Amount<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Sale Consideration<\/td>\n<td>INR 2,00,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: transparent; color: inherit; font-size: inherit; font-weight: inherit; letter-spacing: inherit;\">Purchase Cost | <\/span>INR<span style=\"background-color: transparent; color: inherit; font-size: inherit; font-weight: inherit; letter-spacing: inherit;\"> 1,50,00,000<\/span><\/p>\n<p>Capital Gain | INR 50,00,000<\/p>\n<p><strong>Illustrative TDS Position<\/strong><\/p>\n<table style=\"height: 308px;\" width=\"682\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Amount<\/strong><\/td>\n<\/tr>\n<tr>\n<td>TDS deducted by buyer (approx. 14.95% of sale value)*<\/td>\n<td>INR 29,90,000<\/td>\n<\/tr>\n<tr>\n<td>Estimated tax liability on gain*<\/td>\n<td>INR 7,47,000<\/td>\n<\/tr>\n<tr>\n<td>Excess TDS refundable through Income-tax Return*<\/td>\n<td>INR 22,43,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*Illustrative figures only. Actual tax liability depends on capital gain computation, surcharge, cess, exemptions, and individual circumstances. This example demonstrates why obtaining a lower deduction certificate can be extremely beneficial for NRI sellers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Information_Required_from_the_NRI_Seller_Under_Schedule_E\"><\/span><span style=\"color: #000080;\"><strong>Information Required from the NRI Seller Under Schedule E<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The newly introduced Schedule E requires detailed information regarding both the seller and the property transaction. The buyer may request:<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Basic_Seller_Details\"><\/span><strong><span style=\"color: #000080;\">Basic Seller Details<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>PAN (if available)<\/li>\n<li>Full name<\/li>\n<li>Residential status<\/li>\n<li>Contact number<\/li>\n<li>Email address<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Overseas_Details\"><\/span><span style=\"color: #000080;\"><strong>Overseas Details<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Foreign residential address<\/li>\n<li>Country of residence<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Additional_Details_Where_PAN_Is_Not_Available\"><\/span><span style=\"color: #000080;\"><strong>Additional Details Where PAN Is Not Available<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Tax Residency Certificate<\/li>\n<li>Foreign Tax Identification Number<\/li>\n<li>Other overseas tax residency information<\/li>\n<\/ul>\n<p>These details help ensure proper reporting and avoid higher withholding implications.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lower_Deduction_Certificate_Can_Save_Significant_Cash_Flow\"><\/span><span style=\"color: #000080;\"><strong>Lower Deduction Certificate Can Save Significant Cash Flow<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For most NRI property transactions, the most important planning tool is obtaining a Lower Deduction Certificate before completion of the sale.<\/li>\n<li>Why It Matters Without a certificate TDS is typically deducted on the gross sale consideration. With a certificate TDS can be deducted at a lower rate reflecting the actual taxable gain, Large refund claims can be avoided and Cash flow is significantly improved.<\/li>\n<li>The certificate should ideally be obtained before registration or payment and cannot generally be applied retrospectively after the transaction is completed.<\/li>\n<\/ul>\n<ul>\n<li>Since TDS is generally deducted on the gross sale consideration, the tax deducted may sometimes exceed the actual capital gains tax liability of the NRI seller. To avoid excessive deduction via Lower TDS Deduction Option:<\/li>\n<li>Seller&#8217;s Option : The NRI seller may apply for a certificate u\/s 395(1) seeking deduction at a lower rate.<\/li>\n<li>Buyer&#8217;s Option : The buyer may seek determination u\/s 395(2) where the taxable portion is uncertain. Obtaining these approvals before completion of the transaction can significantly reduce excess tax deduction<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_Should_Be_Included_in_the_Sale_Agreement\"><\/span><strong><span style=\"color: #000080;\">What Should Be Included in the Sale Agreement?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To avoid disputes or confusion, the sale agreement should clearly specify:<\/p>\n<ul>\n<li>Who is responsible for deducting TDS.<\/li>\n<li>The applicable TDS rate.<\/li>\n<li>Whether a lower deduction certificate has been obtained.<\/li>\n<li>The form through which compliance will be completed.<\/li>\n<li>Timelines for issuing Form 132.<\/li>\n<li>A properly drafted clause can prevent post-transaction disputes and compliance issues.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_for_NRI_Sellers_Before_Signing_the_Sale_Agreement\"><\/span><span style=\"color: #000080;\"><strong>Checklist for NRI Sellers Before Signing the Sale Agreement<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong><span style=\"color: #000080;\"> Verify the Buyer&#8217;s Status<\/span> : <\/strong>Determine whether the buyer is<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Resident Individual<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Resident HUF<\/li>\n<li>Company<\/li>\n<li>Partnership Firm<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Only eligible resident individuals and HUFs can use the simplified PAN-based route.<\/p>\n<ol start=\"2\">\n<li><strong><span style=\"color: #000080;\"> Evaluate the Lower Deduction Option<\/span> : <\/strong>Before registration:<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Compute projected capital gains.<\/li>\n<li>Collect purchase documents.<\/li>\n<li>Consider applying for a lower deduction certificate.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong> Provide Schedule E Information : <\/strong><\/span>Keep ready<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>PAN<\/li>\n<li>Passport details (if required)<\/li>\n<li>Overseas address<\/li>\n<li>Email address<\/li>\n<li>Contact number<\/li>\n<li>TRC and TIN details (where applicable)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><span style=\"color: #000080;\"><strong> Obtain Form 132 : <\/strong><\/span>After deduction of tax:<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Collect Form 132 from the buyer.<\/li>\n<li>Verify TDS reflects correctly in tax records.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><span style=\"color: #000080;\"><strong> Plan Refunds and Repatriation : <\/strong><\/span>Where excess TDS is deducted:<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>File the Indian Income-tax Return.<\/li>\n<li>Claim the refund.<\/li>\n<li>Complete applicable remittance formalities before transferring funds abroad.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Introduction_of_Schedule_E_in_Form_No_141\"><\/span><span style=\"color: #000080;\"><strong>Introduction of Schedule E in Form No. 141<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To facilitate this simplified compliance framework, a dedicated Schedule E has been introduced in Form No. 141 for reporting property purchases from non-resident sellers. The schedule captures comprehensive details relating to the transaction, including:<\/p>\n<p><span style=\"color: #000080;\"><strong>Property Details<\/strong><\/span><\/p>\n<ul>\n<li>Complete property address.<\/li>\n<li>Nature and type of property.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Buyer Details<\/strong><\/span><\/p>\n<ul>\n<li>PAN.<\/li>\n<li>Name.<\/li>\n<li>Share in ownership.<\/li>\n<li>Share in consideration.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Seller Details<\/strong><\/span><\/p>\n<ul>\n<li>Name.<\/li>\n<li>PAN (where available).<\/li>\n<li>Residential status.<\/li>\n<li>Contact details.<\/li>\n<li>Email address.<\/li>\n<li>Share of ownership.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Transaction Details<\/strong><\/span><\/p>\n<ul>\n<li>Agreement date.<\/li>\n<li>Registration date.<\/li>\n<li>Sale consideration.<\/li>\n<li>Stamp duty value.<\/li>\n<li>Instalment\/payment information.<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>TDS Information<\/strong><\/span><\/p>\n<ul>\n<li>Nature of capital gains.<\/li>\n<li>Applicable TDS rate.<\/li>\n<li>Amount liable to deduction.<\/li>\n<li>TDS deducted.<\/li>\n<li>Date of deduction.<\/li>\n<\/ul>\n<p>Where the seller does not possess an Indian PAN, additional overseas information may be required, such as:<\/p>\n<ul>\n<li>Foreign address.<\/li>\n<li>Tax Residency Certificate (TRC) details.<\/li>\n<li>Foreign Tax Identification Number (TIN).<\/li>\n<li>Country of tax residence.<\/li>\n<\/ul>\n<p>Schedule E also permits reporting of details relating to any lower or nil deduction certificate obtained under the relevant provisions of the Income-tax Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Due_Date_for_Filing_Form_No_141\"><\/span><span style=\"color: #000080;\"><strong>Due Date for Filing Form No. 141\u00a0 <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After deducting tax, the buyer must<\/p>\n<ul>\n<li>Step 1: File Form No. 141: The form must be filed within 30 days from the end of the month in which TDS is deducted.<\/li>\n<li>Step 2: Issue TDS Certificate: After filing Form No. 141, the buyer must issue Form No. 132 to the non-resident seller. The certificate must be furnished within 15 days from the due date of Form No. 141.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Filing_Timeline_Under_the_New_Regime\"><\/span><strong><span style=\"color: #000080;\">Filing Timeline Under the New Regime<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 255px;\" width=\"691\">\n<tbody>\n<tr>\n<td><strong>Activity<\/strong><\/td>\n<td><strong>Timeline<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Deduction of TDS<\/td>\n<td>At the time of payment or credit, whichever is earlier<\/td>\n<\/tr>\n<tr>\n<td>Filing Form No. 141 (Schedule E)<\/td>\n<td>Within 30 days from end of month of deduction<\/td>\n<\/tr>\n<tr>\n<td>Issue of Form No. 132<\/td>\n<td>Within 15 days after due date of Form No. 141<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Non-Deduction\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Non-Deduction<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amendment does not relax the consequences for failure to deduct TDS. If a buyer fails to deduct tax:<\/p>\n<ul>\n<li>The buyer may be treated as an assessee in default.<\/li>\n<li>Interest may become payable.<\/li>\n<li>Additional penalties and compliance consequences may arise under the Income-tax Act, 2025.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span><span style=\"color: #000080;\"><strong><span style=\"color: #000080;\">Key Takeaways<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>From 1 October 2026, resident individuals and HUFs purchasing immovable property from a non-resident seller will no longer be required to obtain a TAN solely for complying with TDS provisions. Instead, TDS compliance can be completed through PAN-based Form No. 141 (Schedule E), significantly reducing the compliance burden for one-time property buyers.<\/li>\n<li>However, this amendment is purely procedural and does not remove the obligation to deduct and deposit TDS u\/s 393(2) of the Income-tax Act, 2025. Here is summarized Changed is here under:<\/li>\n<\/ul>\n<table width=\"642\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Up to 30 September 2026<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>From 1 October 2026<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>TAN Requirement<\/td>\n<td>Mandatory<\/td>\n<td>Not Required<\/td>\n<\/tr>\n<tr>\n<td>TDS Reporting<\/td>\n<td>Quarterly Form No. 144<\/td>\n<td>Form No. 141 (Schedule E)<\/td>\n<\/tr>\n<tr>\n<td>Compliance Mode<\/td>\n<td>TAN-Based<\/td>\n<td>PAN-Based<\/td>\n<\/tr>\n<tr>\n<td>Statement Filing<\/td>\n<td>Quarterly<\/td>\n<td>Single Transaction-Based Filing<\/td>\n<\/tr>\n<tr>\n<td>TDS Certificate<\/td>\n<td>Earlier System<\/td>\n<td>Form No. 132<\/td>\n<\/tr>\n<tr>\n<td>Deduction Obligation<\/td>\n<td>Applicable<\/td>\n<td>Continues Unchanged<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>There remains no INR 50 lakh threshold for property purchases from NRIs, and TDS generally continues to be deducted on the gross sale consideration unless a lower deduction certificate is obtained. Buyers must file Form No. 141 within 30 days of the month of deduction and issue Form No. 132 to the seller thereafter.<\/li>\n<li>Failure to deduct TDS can still attract interest, penalties, and default consequences. Overall, the amendment simplifies reporting by replacing the TAN-based process with a PAN-based mechanism while keeping the underlying TDS liability unchanged.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>TDS on Purchase of Property from an NRI: PAN-Based Compliance Replaces TAN from 1 October 2026 The Government has significantly simplified the TDS compliance process for resident buyers purchasing immovable property from a Non-Resident Indian. Under the Income-tax (Fifth Amendment) Rules, 2026, effective from 1 October 2026, a resident individual or Hindu Undivided Family is &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[10611],"class_list":["post-33540","post","type-post","status-publish","format-standard","hentry","category-tds","tag-pan-based-compliance"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"pan-based compliance,tds\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"PAN-Based Compliance Replaces TAN from 1 Oct 2026\" \/>\n\t\t<meta property=\"og:description\" content=\"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-11-10T19:16:25+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-11-10T19:22:35+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"PAN-Based Compliance Replaces TAN from 1 Oct 2026\" \/>\n\t\t<meta name=\"twitter:description\" content=\"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#article\",\"name\":\"PAN-Based Compliance Replaces TAN from 1 Oct 2026 | CARajput\",\"headline\":\"PAN-Based Compliance Replaces TAN from 1 Oct 2026\",\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#articleImage\",\"width\":1536,\"height\":1024,\"caption\":\"TDS-on-Purchase-of-INMOVAL Property-from-NRI\"},\"datePublished\":\"2026-11-11T00:46:25+05:30\",\"dateModified\":\"2026-11-11T00:52:35+05:30\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#webpage\"},\"articleSection\":\"TDS, PAN-Based Compliance\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/tds\\\/#listItem\",\"name\":\"TDS\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/tds\\\/#listItem\",\"position\":2,\"name\":\"TDS\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/tds\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#listItem\",\"name\":\"PAN-Based Compliance Replaces TAN from 1 Oct 2026\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#listItem\",\"position\":3,\"name\":\"PAN-Based Compliance Replaces TAN from 1 Oct 2026\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/tds\\\/#listItem\",\"name\":\"TDS\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\",\"name\":\"Rajput Jain and Associates\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"telephone\":\"+919555555480\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/carajput-logo.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#organizationLogo\",\"width\":370,\"height\":70},\"image\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/\",\"name\":\"Rajput Jain &amp; Associates\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Rajput Jain &amp; Associates\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#webpage\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/\",\"name\":\"PAN-Based Compliance Replaces TAN from 1 Oct 2026 | CARajput\",\"description\":\"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/pan-based-compliance-replaces-tan-from-1-october-2026\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"datePublished\":\"2026-11-11T00:46:25+05:30\",\"dateModified\":\"2026-11-11T00:52:35+05:30\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"name\":\"Rajput Jain & Associates - Chartered Accountants in Delhi\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"PAN-Based Compliance Replaces TAN from 1 Oct 2026 | CARajput","description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","canonical_url":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/","robots":"max-image-preview:large","keywords":"pan-based compliance,tds","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#article","name":"PAN-Based Compliance Replaces TAN from 1 Oct 2026 | CARajput","headline":"PAN-Based Compliance Replaces TAN from 1 Oct 2026","author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/TDS-on-Purchase-of-INMOVAL-Property-from-NRI.png","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#articleImage","width":1536,"height":1024,"caption":"TDS-on-Purchase-of-INMOVAL Property-from-NRI"},"datePublished":"2026-11-11T00:46:25+05:30","dateModified":"2026-11-11T00:52:35+05:30","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#webpage"},"isPartOf":{"@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#webpage"},"articleSection":"TDS, PAN-Based Compliance"},{"@type":"BreadcrumbList","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/carajput.com\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/tds\/#listItem","name":"TDS"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/tds\/#listItem","position":2,"name":"TDS","item":"https:\/\/carajput.com\/blog\/category\/tds\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#listItem","name":"PAN-Based Compliance Replaces TAN from 1 Oct 2026"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#listItem","position":3,"name":"PAN-Based Compliance Replaces TAN from 1 Oct 2026","previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/tds\/#listItem","name":"TDS"}}]},{"@type":"Organization","@id":"https:\/\/carajput.com\/blog\/#organization","name":"Rajput Jain and Associates","description":"Updates on GST, Taxation and Company Laws","url":"https:\/\/carajput.com\/blog\/","telephone":"+919555555480","logo":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#organizationLogo","width":370,"height":70},"image":{"@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author","url":"https:\/\/carajput.com\/blog\/author\/carajputa\/","name":"Rajput Jain &amp; Associates","image":{"@type":"ImageObject","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g","width":96,"height":96,"caption":"Rajput Jain &amp; Associates"}},{"@type":"WebPage","@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#webpage","url":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/","name":"PAN-Based Compliance Replaces TAN from 1 Oct 2026 | CARajput","description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carajput.com\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/#breadcrumblist"},"author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"creator":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"datePublished":"2026-11-11T00:46:25+05:30","dateModified":"2026-11-11T00:52:35+05:30"},{"@type":"WebSite","@id":"https:\/\/carajput.com\/blog\/#website","url":"https:\/\/carajput.com\/blog\/","name":"Rajput Jain & Associates - Chartered Accountants in Delhi","description":"Updates on GST, Taxation and Company Laws","inLanguage":"en-US","publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws","og:type":"article","og:title":"PAN-Based Compliance Replaces TAN from 1 Oct 2026","og:description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","og:url":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/","og:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","og:image:secure_url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","article:published_time":"2026-11-10T19:16:25+00:00","article:modified_time":"2026-11-10T19:22:35+00:00","twitter:card":"summary","twitter:title":"PAN-Based Compliance Replaces TAN from 1 Oct 2026","twitter:description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","twitter:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png"},"aioseo_meta_data":{"post_id":"33540","title":"#post_title | CARajput","description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":"#post_title","og_description":"TDS on property purchase from NRI, NRI property TDS rules 2026, PAN based TDS compliance, Form 141 Schedule E, TDS under Section 393(2), NRI property sale TDS","og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"created":"2026-11-10 18:40:21","updated":"2026-11-10 19:22:35","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/category\/tds\/\" title=\"TDS\">TDS<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tPAN-Based Compliance Replaces TAN from 1 Oct 2026\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carajput.com\/blog\/"},{"label":"TDS","link":"https:\/\/carajput.com\/blog\/category\/tds\/"},{"label":"PAN-Based Compliance Replaces TAN from 1 Oct 2026","link":"https:\/\/carajput.com\/blog\/pan-based-compliance-replaces-tan-from-1-october-2026\/"}],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=33540"}],"version-history":[{"count":3,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33540\/revisions"}],"predecessor-version":[{"id":33543,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33540\/revisions\/33543"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=33540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=33540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=33540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}