TDS on property purchase in Andhra Pradesh (Vizag, Vijayawada): Form 141 Schedule B (was 26QB), Rs 50 lakh rule, deadlines
Short answer: If you buy a flat, house or non-agricultural plot in Vizag, Vijayawada, Guntur or anywhere in Andhra Pradesh worth Rs 50 lakh or more from a resident seller, you as the buyer must deduct TDS and deposit it online in Form 141, Schedule B (it replaced Form 26QB from tax year 2026-27) within 30 days from the end of the month of deduction. AP stamp duty is a separate payment.
Who deducts, and when
- The buyer deducts. The department's note on Form 141 says any buyer paying a resident seller for immovable property (other than agricultural land) must deduct tax when the amount is credited or paid.
- Threshold: the e-filing manual says TDS is needed only if the value is Rs 50 lakh or more. The form asks for both the sale price and the stamp duty value, so check the government value too (Andhra Pradesh market value guide).
- Every instalment counts: the form has First, Subsequent and Last instalment options, so a builder flat paid in stages needs a filing for each stage.
- Seller is an NRI? Form 141 applies only to resident sellers. A non-resident seller needs a different TDS route (to verify with a tax professional).
Form 141 Schedule B, step by step (was Form 26QB)
- Log in to the income tax e-filing portal with your own PAN. If your PAN is not linked to Aadhaar, the portal warns that it is inoperative; fix that first.
- Open e-File, then e-Pay Tax, then New Payment, then the Form 141 tile.
- Choose the seller type: Corporate (a builder company) or Non-Corporate (an individual). Sellers of different types need separate forms.
- Enter the month of deduction and pick Schedule B (transfer of immovable property).
- Fill the property: land or building, full address, date of agreement, date of registration if done, total stamp duty value and total sale price (do not split these between co-buyers).
- Add every buyer and every seller with PAN and share, so the shares add up to 100%.
- Enter the amount, the rate and the date of deduction, preview, then Pay Now. Download the challan receipt; it also stays under Payment History.
Deadlines after you pay
- Deposit and file: within 30 days from the end of the month in which you deducted.
- Certificate to the seller: download Form 132 (was Form 16B) from TRACES and give it within 15 days of that due date.
- Seller's side: once processed, the TDS shows in the seller's Form 168 (AIS), and they claim it in their return.
- Mistakes: short or late payment shows up as a default with interest or fee, and is corrected through TRACES.
The Income-tax Act, 2025 renumbered this rule. The department's pages we read give the form, the threshold, the due dates and the certificate, but say the rate is "prescribed in section 393(1)". The old section 194-IA rate was 1%; confirm the rate in the current Act's table (Sl. No. 3(i)) or with a tax professional before you pay. Not legal or tax advice.
How it adds up
Example only, not a quote: uses the old 1% rate, which you must confirm.
- Vijayawada builder flat, Rs 80 lakh in three stages of Rs 20, 30 and 30 lakh: TDS of Rs 20,000, Rs 30,000 and Rs 30,000, each filed within 30 days of the end of the month that stage was paid.
- Vizag house where the price is Rs 48 lakh but the AP market value is Rs 52 lakh: the form asks for both values; check with a tax professional before deciding no TDS is due.
- Builder company as seller: pick Corporate deductee in the form.
Checklist for an AP buyer
- Seller's PAN and type (company or individual) in the sale agreement
- AP market value from IGRS, so you know if the Rs 50 lakh line is crossed
- A list of every stage payment and loan disbursal date
- Challan receipts filed with the sale deed copy
- Form 132 handed to the seller for each filing
Property in Hyderabad? See the Telangana buyer's TDS guide. Working out state charges? See the AP stamp duty and registration charges guide and the AP home loan mortgage guide.
A free sample from our Andhra Pradesh property do-it-yourself pack for NRIs: which portal to open, in what order, what to ask for, and what to keep on file.
Get it free (instant download)FAQ
Is Form 26QB still used for TDS on property?
The department says Form 141 under the Income-tax Act, 2025 replaced Forms 26QB, 26QC, 26QD and 26QE. Property is Schedule B, available from tax year 2026-27.
What is the TDS limit on property purchase?
The e-filing manual and the department's Form 141 note say TDS applies when the value is Rs 50 lakh or more.
When must I file Form 141?
Within 30 days from the end of the month in which the tax was deducted.
What replaced Form 16B?
Form 132, downloaded from TRACES and given to the seller within 15 days of the Form 141 due date.
Do I use Form 141 if the seller is an NRI?
No. The manual says Form 141 applies only to resident deductees. Ask a tax professional for the non-resident route.
Does TDS replace AP stamp duty?
No. TDS is income tax deducted from the seller's payment. Stamp duty and registration fee are paid separately at the Sub-Registrar office.
Official sources
- Income Tax Department: Form 141 user manual (Schedule B, ex-26QB)
- Income Tax Department: note on Form 141 replacing 26QB, 26QC, 26QD, 26QE
- Income Tax Department: TDS on purchase of immovable property (old section 194-IA)
Not legal advice. We don't check properties or certify ads. A lawyer must confirm title, and the Authority's own notices override anything on this page.