India Property Stamp Duty, Registration & Section 194IA TDS Calculator
भारत के विभिन्न राज्यों में मकान या जमीन खरीद पर स्टांप शुल्क (Stamp Duty), पंजीकरण शुल्क (Registration Fee) और 50 लाख रुपये से अधिक की संपत्ति पर धारा 194IA के तहत 1% TDS की गणना करें।
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Calculation Methodology & Statutory Rules
Calculates total upfront cash outflow for real estate property acquisition in India including Stamp Duty, Registration Charges, and mandatory Section 194IA Tax Deducted at Source (TDS).
1.
Stamp Duty Calculation: - Varies by State and Gender Concessions: * Maharashtra: 6% Male / 5% Female (includes 1% Local Body Tax / Metro Cess in municipal areas).
* Delhi: 6% Male / 4% Female / 5% Joint.
* Karnataka: 5% for property value > ₹45L, 4% for ₹21L-₹45L.
* Tamil Nadu: 7% Stamp Duty.
* Uttar Pradesh: 7% Male / 6% Female (Female rebate up to ₹10L property value).
* Haryana: 7% Male (Urban) / 5% Female (Urban).
* West Bengal: 6% Urban (>₹40L) / 5% Urban (<=₹40L).
* Gujarat: 4.9% uniform rate.
- Stamp Duty Amount = Property Sale Value * Applicable Stamp Duty Rate %.
2.
Registration Fee Calculation: - Standard 1% of Property Sale Value across most states, capped at ₹30,000 in Maharashtra.
Tamil Nadu charges 4% registration fee.
3.
Section 194IA TDS Compliance: - Mandatory under Income Tax Act for any immovable property purchase (except agricultural land) where sale consideration >= ₹50,00,000 (₹50 Lakhs).
- If Sale Value >= ₹50,00,000 and Seller PAN is provided: TDS = 1% of Total Sale Value.
- If Seller PAN is NOT provided: TDS = 20% of Total Sale Value u/s 206AA.
- The Buyer must withhold this TDS amount, deposit it with the Government using Form 26QB within 30 days, and issue Form 16B certificate to the seller.
4.
Net Cash Outflow: - Net Cash Required = Property Sale Value + Stamp Duty + Registration Fee - TDS Withheld.
Frequently Asked Questions
Q1.What is the difference between the New and Old Tax Regime in India for FY 2025-26 (AY 2026-27)?
The default New Tax Regime offers revised lower slab rates and a standard deduction of ₹75,000 for salaried individuals. With the Section 87A rebate, annual income up to ₹7.75 Lakhs is effectively zero tax. The Old Tax Regime allows claiming exemptions (HRA, LTA) and deductions under Chapter VI-A (Section 80C up to ₹1.5L, 80D health insurance, home loan interest under Section 24b) with higher slab rates.
Q2.How does Section 44ADA Presumptive Taxation work for professionals and freelancers in India?
Under Section 44ADA of the Income Tax Act, eligible professionals (IT consultants, software engineers, doctors, lawyers, chartered accountants) with gross receipts up to ₹75 Lakhs (provided cash receipts don't exceed 5%) can declare 50% of gross receipts as deemed taxable profit without needing to maintain detailed books of account or undergo tax audits.
Q3.How is Gratuity calculated under the Payment of Gratuity Act 1972?
For employees covered under the Gratuity Act who have completed at least 5 years of continuous service: Gratuity = (15 × Last Drawn Basic Salary + DA × Completed Years of Service) ÷ 26. The maximum statutory tax-free gratuity exemption limit is ₹20 Lakhs.
Disclaimer: Results are estimates based on standard tax rules for the 2026 tax year and are provided for informational purposes only. Individual circumstances (deductions, credits, specific state/local rules) may significantly affect your actual tax liability. Always consult a qualified tax professional or accountant for advice specific to your situation.