Property
Buying, selling and holding property in India as, or from, a non-resident.
- 6:00 am IST
Buying property from an NRI: from 1 October 2026, resident buyers can deposit TDS with PAN via Form 141
Income-tax (Fifth Amendment) Rules, 2026 let resident individual and HUF buyers skip TAN and report TDS on purchases from non-residents in Form 141.
Source: CBDT Notification No. 121/2026, G.S.R. 830(E), Gazette of India, 22 September 2026