Normal Challan 281 and Return Form 26Q are not applicable in Case of TDS on Sale of Immovable Property

In this case,buyer has to fill Common challan and Return form is to be filled called Form 26QB

 Also there is no need to obtain Tan No


Due Date for Form 26QB

Till 31 May 2016

7th of next month of deduction


From 1 June 2016

Date extended to

30th of next month of deduction


Suppose TDS Deducted on 21 Aug,TDS to be deposited by 30 Sep

  Detailed Procedure

 How to Pay 26QB?


Click Form 26 QB

Procedure to Submit TDS Challan and Return in case of Section 194 IA - TDS On Sale of Property



TDS Certificate Due Date

Deductor required to furnish certificate for TDS in Form 16B to payee within 15 days from due date for furnishing challan cum statement i.e. form 26QB

 Suppose TDS Deducted on 21 Aug,TDS to be deposited by 30 Sep,Certificate to be issued by 15 Oct

  1. Tax Practical
  2. Practical TDS (Non Salary)

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.