Form 26QB Query

Hello,

Me and my mom have purchased an apartment jointly. Price of property is Rs. 53,00,150.00 (without GST).
We have paid Rs. 5,56,516.00 on 05-01-2024 as booking amount to the seller without any agreement. On 15-06-2024, we and the seller signed the agreement for sale in registrar office. After which we paid 3 pending instalments, which is Rs. 16,69,548.00 in total on 05-07-2024.

My queries:

  1. How many Form 26QB we need to file ?
  2. Do we need to pay TDS for payments made on 05-01-24 & 05-07-24 separately?
  3. What will be our ‘Date of Agreement / Booking’, ‘Date of Payment / Credit made to seller’, and ‘Date of deduction’?

Hi @Sanjan_19

I was going through your query one of my clients has the same concern.

On how may form 26 QB were required to be filed- on each payment you have made need to pay 1% of the amount paid by the due date, which is within 30 days from the end of the in which deduction is made.

In case you have further queries or concern you can connect with me over WhatsApp 9999616874.

I have got this compliance done for many of my clients hassle-free.

Feel free to reach out to me.

Regards
CA. Raman

Hi
I have purchased a property of 70lacs , and agreement to sell executed on 18 may 2024, now the deed will be executed on coming 25th july… my broker asked me to pay online tds through 26qb, which i did, but i entered day of payment/ credited and tax deduction date as 18.05.2025 (sale agreement date),as i thought i have nt yet paid full amount so i need to mention the ATS date only. Now i recieve a mail for submitting penalty for late depositing of tds.
Please help and guide,if i make correction in 26qb, will it go to AO approval ( if i know seller pan) ?? And if it goes to AO after seller approval, what date i need to mention therein, as registry will be done in coming days only. Please help its urgent.

Hi @Nisha_singh

As mentioned by you, there is a penalty levied by the department.
What is the amount of penalty imposed on you for default?

You can also connect with me on WhatsApp at 9999616874.

Regards,
CA Ramañ Sachdeva.

  1. A Husband and Wife had jointly owned a Flat in Mumbai with equal share. It is shown in respective Balance Sheets till FY 2022-23.

  2. In November 2023, they sold the Flat and the Sale Agreement was executed in their Joint Names.

  3. The entire Sale proceeds were deposited with Joint Bank Account of both.

  4. However, only 1 26QB with full Amount of TDS was filed by the Seller in the name of the Wife only.

Query:

We plan to show equal LTC Loss in their respective ITRs of FY 2023-24. Husband will pay Tax on his Taxable Income, if any, without adjusting TDS under section 194-IA.

Wife will claim full Amount of TDS under section 194-IA in her ITR and will get Refund as eligible.

Please share your views.