{"id":9130,"date":"2025-06-02T14:11:25","date_gmt":"2025-06-02T14:11:25","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9130"},"modified":"2025-06-03T08:45:30","modified_gmt":"2025-06-03T08:45:30","slug":"tds-on-purchase-of-tds-on-real-estate-transactions","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/","title":{"rendered":"TDS on Purchase of TDS on Real Estate Transactions"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6480\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/TDS.png\" alt=\"TDS\" width=\"855\" height=\"468\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/TDS.png 800w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/TDS-300x164.png 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/TDS-768x420.png 768w\" sizes=\"(max-width: 855px) 100vw, 855px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da826cdc6c9\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da826cdc6c9\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Overview_on_TDS_on_Purchase_of_TDS_on_Real_Estate_Transactions\" title=\"Overview on TDS on Purchase of TDS on Real Estate Transactions \">Overview on TDS on Purchase of TDS on Real Estate Transactions <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#What_is_TDS_on_Property_Purchases\" title=\"What is TDS on Property Purchases?\">What is TDS on Property Purchases?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Purpose_of_TDS_on_Real_Estate_Transactions\" title=\"Purpose of TDS on Real Estate Transactions\">Purpose of TDS on Real Estate Transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#When_is_TDS_Applicable\" title=\"When is TDS Applicable?\">When is TDS Applicable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Exemptions_from_TDS_on_Property_Purchase\" title=\"Exemptions from TDS on Property Purchase : \">Exemptions from TDS on Property Purchase : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Documents_Required_for_TDS_Filing\" title=\"Documents Required for TDS Filing\">Documents Required for TDS Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#How_to_Rectify_Mistakes_in_TDS_Filing\" title=\"How to Rectify Mistakes in TDS Filing\">How to Rectify Mistakes in TDS Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Common_Mistakes_to_Avoid\" title=\"Common Mistakes to Avoid\">Common Mistakes to Avoid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Practical_Tips_For_Sellers\" title=\"Practical Tips For Sellers:\">Practical Tips For Sellers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Practical_Tips_For_Buyers\" title=\"Practical Tips For Buyers: \">Practical Tips For Buyers: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Consequences_of_Delay_or_Default\" title=\"Consequences of Delay or Default\">Consequences of Delay or Default<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tds-on-purchase-of-tds-on-real-estate-transactions\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Overview_on_TDS_on_Purchase_of_TDS_on_Real_Estate_Transactions\"><\/span><span style=\"color: #000080;\"><strong>Overview on TDS on Purchase of TDS on Real Estate Transactions <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"What_is_TDS_on_Property_Purchases\"><\/span><span style=\"color: #000080;\"><strong>What is TDS on Property Purchases?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TDS (Tax Deducted at Source) is a tax mechanism under Section 194-IA of the Income Tax Act, applicable when purchasing immovable property (excluding agricultural land).<\/p>\n<ul>\n<li>Applicable if the consideration value or stamp duty value (whichever is higher) is \u20b950 lakhs or more.<\/li>\n<li>TDS to be deducted at 1% of the sale consideration by the buyer and deposited with the government.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Purpose_of_TDS_on_Real_Estate_Transactions\"><\/span><span style=\"color: #000080;\"><strong>Purpose of TDS on Real Estate Transactions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The taxpayer must ensures tax compliance during high-value transactions.<\/li>\n<li>Prevents tax evasion by deducting tax at the source.<\/li>\n<li>Buyer is responsible for deduction and deposit.<\/li>\n<li>Seller can claim the TDS as credit while filing ITR.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_is_TDS_Applicable\"><\/span><span style=\"color: #000080;\"><strong>When is TDS Applicable?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>When sale consideration or stamp duty value \u2265 \u20b950,00,000<\/li>\n<li>On residential and commercial properties<\/li>\n<li>Even if payment is made in installments<\/li>\n<li>Applies whether single or multiple buyers\/sellers are involved<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Who Deducts the TDS?<\/strong><\/span><\/p>\n<ul>\n<li>Buyer of the property deducts TDS at 1% of sale consideration<\/li>\n<li>TDS must be deposited within 30 days from the end of the month in which it was deducted<\/li>\n<li>Form 26QB must be filed, and Form 16B issued to the seller within 15 days<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>TDS Rate<\/strong><\/span><\/p>\n<ul>\n<li>1% for Indian resident sellers (with valid PAN)<\/li>\n<li>20% or higher for NRIs, based on capital gains, surcharge &amp; cess<\/li>\n<li>TDS @ 20% if seller does not furnish PAN<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Example of TDS Calculation<\/strong><\/span><\/p>\n<p><strong>Scenario: <\/strong>Mr. A buys a flat from Mr. B for \u20b980,00,000 AND \u20b920,00,000 paid as advance on 1st August 2023 , \u20b960,00,000 paid on 15th August 2023 (registration date)<\/p>\n<p><span style=\"color: #000080;\"><strong>TDS Deduction:<\/strong><\/span><\/p>\n<ul>\n<li>Total TDS = INR 80,000 (1% of INR 80,00,000)<\/li>\n<li>INR 20,000 deducted on 1st August (to be deposited by 30th September 2023)<\/li>\n<li>Rs. 60,000 deducted on 15th August (to be deposited by 31st October 2023)<\/li>\n<\/ul>\n<p>Form 16B must be issued within 15 days of TDS deposit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions_from_TDS_on_Property_Purchase\"><\/span><span style=\"color: #000080;\"><strong>Exemptions from TDS on Property Purchase : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>TDS is not required under the following situations:<\/strong><\/span><\/p>\n<ul>\n<li>Sale Consideration and Stamp Duty Value &lt; INR 50,00,000<\/li>\n<li>Transfer from NRI to another NRI via Inheritance or Gift<\/li>\n<li>Property purchased from Central\/State Government or specified authority<\/li>\n<li>Purchase from a recognised financial institution or housing finance company<\/li>\n<li>In case Purchase from resident Indian relative below INR 50 lakhs and stamp duty &lt; INR 50,000<\/li>\n<li>Transfer of Agricultural Land<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Documents_Required_for_TDS_Filing\"><\/span><span style=\"color: #000080;\"><strong>Documents Required for TDS Filing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Following information and details for deposit of TDS on purchases of property in Delhi: the following details are Required for TDS deposit on property sale (Form 26QB):<\/p>\n<ol>\n<li>Property Details<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Type of Property: Residential, commercial, land, etc.<\/li>\n<li>Full Address: Including state, district, PIN code<\/li>\n<li>Date of Agreement\/Transfer<\/li>\n<li>Total Sale Consideration (in INR)<\/li>\n<li>Payment Mode: Lump sum or in installments<\/li>\n<li>Amount Paid or Credited till Date<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Buyer Details (Deductor)<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Full Name<\/li>\n<li>PAN (Mandatory, verified with ITD)<\/li>\n<li>Complete Address<\/li>\n<li>Email ID<\/li>\n<li>Mobile Number<\/li>\n<li>Residential Status: Resident or Non-Resident<\/li>\n<li>Share of Property Ownership (if multiple buyers)<\/li>\n<li>Date of Payment or Credit<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>Seller Details (Deductee)<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Full Name<\/li>\n<li>PAN (Mandatory, else TDS @ 20% under Sec 206AA)<\/li>\n<li>Complete Address<\/li>\n<li>Email ID<\/li>\n<li>Mobile Number<\/li>\n<li>Residential Status: Resident or NRI<\/li>\n<li>Share of Property Ownership (if multiple sellers)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>Transaction Details<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>TDS Amount: 1% of sale consideration (if seller is Resident and PAN is available)<\/li>\n<li>Date of TDS Deduction<\/li>\n<li>Payment Method: Net banking, debit card, or challan for offline payment<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>Bank Details (for Payment)<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Bank account (from which payment is made)<\/li>\n<li>the Bank selected for e-payment via Net Banking (or challan if paying physically)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Additional Notes:<\/strong><\/span><\/p>\n<table>\n<thead>\n<tr>\n<td>Item<\/td>\n<td>Note<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Form 26QB<\/td>\n<td>Filed per buyer-seller combination. For 2 buyers and 2 sellers, file 4 forms.<\/td>\n<\/tr>\n<tr>\n<td>PAN Verification<\/td>\n<td>Ensure PANs of both buyer and seller are correct \u2013 errors will lead to TDS mismatch.<\/td>\n<\/tr>\n<tr>\n<td>Tax Payment Due Date<\/td>\n<td>TDS must be deposited within 30 days from the end of the month in which payment is made.<\/td>\n<\/tr>\n<tr>\n<td>TDS Certificate<\/td>\n<td>Buyer must download and issue Form 16B to the seller from TRACES within 15 days of Form 26QB due date.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"How_to_Rectify_Mistakes_in_TDS_Filing\"><\/span><span style=\"color: #000080;\"><strong>How to Rectify Mistakes in TDS Filing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Buyers can correct errors in Form 26QB via the TRACES portal:<\/strong><\/span><\/p>\n<ul>\n<li>Common mistakes that can be rectified Incorrect PAN of buyer\/seller, Wrong property details, Incorrect TDS amount or challan details<\/li>\n<li>Correction Process: Log in to TRACES \u2192 Request for Correction \u2192 Submit Online Correction and Digital Signature Certificate (DSC) may be required<\/li>\n<li>Excess TDS Deduction: Seller can claim a refund while filing the ITR<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Common_Mistakes_to_Avoid\"><\/span><span style=\"color: #000080;\"><strong>Common Mistakes to Avoid<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #000080;\"><strong> Not Deducting TDS on Time <\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>When: At the time of payment to the seller<\/li>\n<li>Consequence: Interest @ 1% per month + Penalties<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><span style=\"color: #000080;\"><strong> Incorrect TDS Calculation<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Mistake: Calculating TDS on loan amount only<\/li>\n<li>Correct Method: Deduct 1% on entire sale value, not just the financed portion<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong> Missing Payment Deadline<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Deadline: Within 30 days from the end of the month in which TDS is deducted<\/li>\n<li>Interest for Delay: 1.5% per month till payment<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><span style=\"color: #000080;\"><strong> Not Issuing Form 16B<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Buyers mustDownload Form 16B from TRACES after TDS deposit and\u00a0Provide it to the seller for claiming TDS credit<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><span style=\"color: #000080;\"><strong> Incorrect PAN Details<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>A wrong PAN of buyer or seller leads to Higher TDS @ 20% or\u00a0Rejection of credit in seller\u2019s ITR. and we should always verify PAN before filing Form 26QB<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><span style=\"color: #000080;\"><strong> Failing to File TDS Return<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Form 26QB serves as the TDS return for property purchases<\/li>\n<li>Not filing it may result in Penalty under Section 234E: \u20b9200\/day till the return is filed (max up to TDS amount)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Tips_For_Sellers\"><\/span><span style=\"color: #000080;\"><strong>Practical Tips For Sellers:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Share correct PAN and verify TDS credit in Form 26AS.<\/li>\n<li>Apply for Lower Deduction Certificate if eligible (especially NRIs).<\/li>\n<li>Keep copies of all related documents.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Tips_For_Buyers\"><\/span><span style=\"color: #000080;\"><strong>Practical Tips For Buyers: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Deduct and deposit TDS within 30 days of payment.<\/li>\n<li>Fill details accurately in Form 26QB or 27Q.<\/li>\n<li>Consult a tax advisor for complex transactions or NRI sellers.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Delay_or_Default\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Delay or Default<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Default Type<\/strong><\/td>\n<td><strong>Penalty\/Interest<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Late payment of TDS<\/td>\n<td>1% per month (or part) from date of deduction to date of payment<\/td>\n<\/tr>\n<tr>\n<td>The Late filing of Form 26QB<\/td>\n<td>INR 200 per day (max up to TDS amount)<\/td>\n<\/tr>\n<tr>\n<td>Non-payment or incorrect filing<\/td>\n<td>Penalty of \u20b910,000 to \u20b91,00,000 under Section 271H (waivable if paid within 1 year)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\"><strong>Conclusion<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TDS compliance under Section 194-IA is mandatory for all property purchases (\u20b950 lakhs+). Taxpayer Ensure Timely deduction and deposit via Challan 26QB, Generation and issuance of Form 16B, Accuracy in PAN and transaction details and Non-compliance can lead to interest, penalties, or legal complications.<\/p>\n<p>Taxpayer needed Just upload TDS return along with the TDS certificate, and we\u2019ll do all the TDS on property-related working. Filing is quick, secure, and accurate. Filing Your TDS on property for FY 2025-26? Do it in just 5 minutes\u2014FREE on www.CAINDELHIINDI.com! Avoid penalties and technical delays\u2014file your TDS Return on sale or purchase of property now on <a href=\"http:\/\/www.caindelhiindia.com\">www.caindelhiindia.com<\/a> Our platform is user-friendly, fast, and complete For error-free transactions and peace of mind. Our chartered accountant or tax advisor\/expert is here to help. Email: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0 or Call\/WhatsApp: 9555 555 480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview on TDS on Purchase of TDS on Real Estate Transactions What is TDS on Property Purchases? TDS (Tax Deducted at Source) is a tax mechanism under Section 194-IA of the Income Tax Act, applicable when purchasing immovable property (excluding agricultural land). Applicable if the consideration value or stamp duty value (whichever is higher) is &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[1184],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9130"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9130"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9130\/revisions"}],"predecessor-version":[{"id":9132,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9130\/revisions\/9132"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}