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 141 (old Form 26QB).
Form 141 (old Form 26QB; no TAN needed), then Form 132 (old 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 141 (old Form 26QB)30 Dec 2026
- Download Form 132 (old Form 16B) and give it to the seller30 Dec 2026
- Mutation in municipal records, property tax and electricity in your name10 Feb 2027