TDS · TDS ON COMMON PAYMENTS
Paying an NRI or Buying NRI Property: Avoid the Resident-Rate Trap
Check residency, taxability, withholding documents and the new Form 141 Schedule E route for eligible property buyers.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 15 of 25
The most expensive NRI-property mistake is often using the resident seller’s 1% TDS rule. Residential status changes the legal route, even when the seller has an Indian PAN and the payment stays in India.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
Keep reading, for free
Sign in with Google to read the full article.
Your name, email and sign-in dates are saved privately for reader account management. Privacy details
For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
Explore common questions →THE DISCUSSION
Questions & comments
Ask about this guide or share a useful experience. Comments are published immediately and may be removed by the owner if needed. Please leave out PAN, Aadhaar, bank details and other private information.
Sign in to comment. Your Google display name will be public with approved comments; your email will not. Privacy & comments
Loading comments…