Form 16B: Property Sale TDS Credit
Buyer TDS on property sale — Form 16B download, 26AS credit, Section 194-IA/195 for NRI sellers.
The 60-second version
When returning NRIs sell Indian property, buyer deducts TDS — Form 16B is seller's proof to claim credit in ITR and reconcile 26AS.
Form 16B TDS on Property Sale: Buyer Certificate for NRI Sellers 2026
Section 194-IA requires 1% TDS on sale above Rs 50 lakh for resident buyers; Section 195 applies for NRI buyers with DTAA rate.
Form 16B must appear in seller's 26AS Part A — missing credit means ITR refund claim fails.
Verify current rules with official portals before filing.
Decision matrix
| Item | Portal/doc | Risk if skipped |
|---|---|---|
| Primary action | e-Filing portal | Missed deadline |
| Proof | PDF archive | Notice risk |
| Reconcile | AIS + 26AS | 143(1) mismatch |
| Residency | Section 6 sheet | Wrong tax rate |
Execution sequence
Gather docs
Step 1 for form 16b tds.
Portal login
Step 2 for form 16b tds.
Download/review
Step 3 for form 16b tds.
Reconcile AIS
Step 4 for form 16b tds.
File ITR
Step 5 for form 16b tds.
Flow
Document kit
- Portal login.
- PAN active.
- AIS PDF.
- 26AS PDF.
- CA review.
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First-year return
Residency flip in landing FY triggers most notices — reconcile AIS before submit.
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Turn this guide into a decision file
0 of 4 checked
RNOR year applies?
Many items tie to residency flip — use RNOR calculator worksheet first.
ITR-1 eligible?
Foreign income or FA usually needs ITR-2 or ITR-3.
Form 67 needed?
Yes if claiming DTAA credit on foreign tax paid.
Belated ITR?
See belated ITR Section 139(4) guide if July deadline missed.
26AS mismatch?
See 26AS vs AIS troubleshooting before revising.
CA required?
Recommended for first return after landing.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.