How much tax must I withhold, and what if I get it wrong?

Cites section 393(2) of the Income-tax Act 2025, in force since April 2026. Nearly every rival calculator still says 'Section 195'. Also quantifies the over-withholding a seller suffers without a s.197 certificate.

I'm buying for ₹ from a seller who has owned it for months and stands to gain about ₹.

Adjust inputs and assumptions 2

Seller holds a section 197 lower-deduction certificate

Transaction dateDecides which Act's sections are cited. Before 2026-04-01 falls back to the 1961 Act.

Adjust rates and fees 16

Try your own amounts, rates and thresholds. Changes apply only to your session and are labelled as your assumptions. Published rules stay unchanged.

Long-term capital gains rate — non-resident, immovable property%Published/default value: 12.5%. Finance (No. 2) Act 2024 — amendment to s.112(1)(c), effective 23 July 2024 (2026-08-30)

Holding period for long-term treatment — immovable propertyPublished/default value: 24. Income Tax Department, India (2026-08-30)

Short-term gains — buyer's conservative withholding default%Published/default value: 30%. Income Tax Department, India — slab rates (2026-08-30)

Short-term gains — buyer's conservative withholding default — low estimate%Published/default value: 5%. Income Tax Department, India — slab rates (2026-08-30)

Short-term gains — buyer's conservative withholding default — high estimate%Published/default value: 30%. Income Tax Department, India — slab rates (2026-08-30)

Surcharge on capital gains tax — Band 1 · lower boundaryPublished/default value: 0. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 1 · upper boundaryPublished/default value: 5,000,000. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 1 · rate%Published/default value: 0%. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 2 · lower boundaryPublished/default value: 5,000,000. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 2 · upper boundaryPublished/default value: 10,000,000. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 2 · rate%Published/default value: 10%. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 3 · lower boundaryPublished/default value: 10,000,000. Income Tax Department, India — s.112 surcharge (2026-08-30)

Surcharge on capital gains tax — Band 3 · rate%Published/default value: 15%. Income Tax Department, India — s.112 surcharge (2026-08-30)

Health and education cess%Published/default value: 4%. Income Tax Department, India (2026-08-30)

TDS — resident seller (s.393(1), was s.194-IA)%Published/default value: 1%. Income Tax Department, India (2026-08-30)

Consideration threshold for resident-seller TDS₹Published/default value: 5,000,000. Income Tax Department, India (2026-08-30)

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