Harun Raaj & AssociatesHarun Raaj & Associates
📍Bengaluru, Karnataka

NRI Property TDS — Form 26QB and Section 195 in Bengaluru

TDS compliance for NRI property transactions — Form 26QB filing under Section 194-IA when NRI buys from a resident seller (1% TDS on property value above ₹50 lakh), Section 195 TDS computation when an Indian buyer purchases from an NRI seller (20% LTCG + surcharge/cess), Lower Deduction Certificate (LDC) under Section 197 for NRI sellers, and Form 15CA/15CB for remittance of sale proceeds.

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NRI Property TDS — Form 26QB (Section 194-IA) & Section 195 TDS Compliance in Bengaluru — Local Context

NRI property transactions in Bengaluru may involve different withholding analysis from ordinary resident-property purchases, particularly where the seller is non-resident. Buyers and sellers around the Hosur Road corridor and Whitefield IT corridor should preserve agreements, PAN details, payment schedules and tax-remittance evidence.

Regulatory Office

Income Tax Commissionerate, Bengaluru

Handles TDS administration and withholding compliance for Bengaluru property payments involving non-residents.

Typical Bengaluru Scenarios

  • A buyer near the Hosur Road corridor reviews withholding on an NRI seller's apartment consideration.
  • A Whitefield IT corridor purchaser organises agreement and instalment records before submitting applicable property TDS details.
  • An NRI diaspora (Silicon Valley/Seattle Kannada-Telugu community) seller reconciles tax deducted with the property's final payment.

Who We Serve in Bengaluru

Hosur Road corridorWhitefield IT corridorKempegowda International Airport (KIA / BIAL)NRI diaspora (Silicon Valley/Seattle Kannada-Telugu community)

Why Harun Raaj & Associates in Bengaluru

We are an ICAI-registered CA firm (Membership No. 238303) based in Visakhapatnam. Every output — certificate, return, or advisory — is reviewed and signed by a CA and carries a UDIN for authenticity. We handle the full regulatory workflow so your team doesn't have to — from document collection through filing or certification.
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