TL-PROP
Property Compliance
Buying, selling or renting: stamp duty, TDS, GST, capital gains and every date that follows.
You need: Deal type, amount, state
Sample: Buying a ₹90 lakh flat in Delhi, in a woman’s name. Switch to “Use my own numbers” to run it on yours.
₹4,50,000 stamp duty and registration
Delhi: stamp duty 4.0% on ₹90,00,000 is ₹3,60,000, plus registration ₹90,000. Also deduct ₹90,000 TDS from the payment.
TDS
Deduct ₹90,000 (1% of ₹90,00,000, the higher of price and circle value) from what you pay the seller and deposit it with Form 26QB.
Form 26QB (no TAN needed), then Form 16B to the seller
Due by 30 Dec 2026
Money needed on the day
Stamp duty ₹3,60,000, registration ₹90,000, TDS ₹90,000 (part of the price, paid to the government).
Check the state rate on the registration portal before paying: rates and cesses change.
What to do, and by when
- Check title, encumbrance certificate, RERA registration and approved planBuyer
- Pay stamp duty and register the sale deed10 Nov 2026
- Deduct 1% TDS if price is ₹50 lakh or more, file Form 26QB30 Dec 2026
- Download Form 16B and give it to the seller30 Dec 2026
- Mutation in municipal records, property tax and electricity in your name10 Feb 2027