From 26QB to Form 141.
| Before April 2026 | From April 2026 | |
|---|---|---|
| Form | Form 26QB | Form 141 |
| Certificate to seller | Form 16B | Form 132 |
| TAN needed | No | No, PAN-based |
| Rate and threshold | 1% at ₹50 lakh | Unchanged |
| Deadline | 30 days after month end | Unchanged |
Corrections to payments made before April 2026 are still made through the old 26QB process.
Key rules.
- Seller must be residentFor NRI sellers, see TDS on Purchase of Property.
- Higher of price and stamp valueTDS is on the higher of the two.
- Every instalmentIncluding advances and the final payment.
- Joint buyers and sellersEach buyer files for their share.
- Seller's PANA valid PAN is needed, or a higher rate applies.
- Late filingInterest and a daily late fee apply.
How we help.
Price and seller
Threshold, stamp value and seller status.
Form 141
For each payment, within the deadline.
Form 132
Downloaded and sent to the seller.
Older 26QB errors
Corrections for earlier payments.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Property TDS for buyers across the UK.
We handle TDS for NRIs, UK-owned companies and families in India, working online with clients across England, Scotland, Wales and Northern Ireland.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 26QB FAQs.
Buying property in India?
We will file Form 141 and send the seller the certificate.
This page is general guidance based on the Income-tax Act, 2025 and the Income-tax Rules, 2026 as they stand, and on the 1961 Act for earlier periods. It is not legal or financial advice for your situation. Forms, rates and due dates can change, so please check with us before filing.