Section mapper · TDS and TCS
Section 194IA of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
The 1% a buyer deducts when buying property — section 194-IA.
- Was
s.194IA, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 3(i), Income-tax Act, 2025- In force from
What changed
Restructured into a table. Buying immovable property other than agricultural land is serial number 3(i) of the section 393(1) table: 1% of the consideration or the stamp duty value, whichever is higher, once the fifty-lakh threshold is crossed — and Note 1 aggregates the amounts across all buyers and sellers before applying it.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.50C → s.78 — Selling property below the stamp duty value
- s.195 → s.393 — TDS when you pay a non-resident — including buying a flat from an NRI
- s.194IB → s.393 — TDS on rent paid by an individual or HUF — section 194-IB