[भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 7
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd September, 2026
INCOME-TAX
G.S.R. 830(E).— In exercise of the powers conferred by section 533 read with sections 395(4)(a) and 397(3)(a) and (b) of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely: —
- (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2026.
- (2) They shall come into force on the 1st day of October, 2026.
- In the Income-tax Rules, 2026, —
- (a) in rule 215(1), in the Table, against serial number 3, for the entries in column B, the following shall be substituted, namely:–
“(i) Deduction under section 393(1)—
- (a) [Table: Sl. No. (2)(i)];
- (b) [Table: Sl. No. (3)(i)];
- (c) [Table: Sl. No. (6)(ii)]; and
- (d) [Table: Sl. No. (8)(vi)].
(ii) Deduction under section 393(2)[Table: Sl. No. 17] in respect of a transaction, where a resident individual or Hindu undivided family is required to deduct tax at source on any consideration for the transfer of any immovable property.”;
- (b) in rule 218(3),–
- (i) in the opening portion, after the words, figures and brackets “where any sum is deducted under section 393(1)”, the word, brackets and figure “and (2)” shall be inserted;
- (ii) in clause (d), after the brackets, words, figures and letters “(section 393(1)[Table: Sl. No. (8)(vi)]);”, the word “or” shall be inserted;
- (iii) after clause (d), the following clause shall be inserted, namely:–
“(e) any consideration for transfer of any immovable property (being a sum of the nature specified in section 393(2)[Table: Sl. No. 17]) and where such consideration is paid or credited by a resident individual or Hindu undivided family.”;
- (c) in rule 219,–
- (i) in sub-rule (5),–
- (A) in clause (c), the word “and” shall be omitted;
- (B) in clause (d), for the brackets, word, letters and figures “[Table Sl. No. (8)(vi)].”, the brackets, words, letters and figures “[Table Sl. No. (8)(vi)]; and” shall be substituted;
- (C) after clause (d), the following clause shall be inserted, namely:–
“(e) section 393(2) [Table Sl. No. 17], where a resident individual or Hindu undivided family is required to deduct tax at source on any consideration on transfer of any immovable property.”;
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(ii) in sub-rule (8), for the word, brackets and figure “sub-section (1)”, the word, brackets and figure “sub-section (7)” shall be substituted;
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(d) in Appendix III,–
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(I) in Form No. 132,–
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(i) for the brackets, words, figures and letters “[See rule 215(1) [Table: Sl.No.2]]”, the brackets, words, figures and letters “[See rule 215(1)[Table: Sl. No. 3]]” shall be substituted ;
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(ii) in the Table, in PART A,–
8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
- (A) against serial number 7, in the third column, after the entries “ □ Transfer of virtual digital asset”, the following entries shall be inserted, namely:–
“ □ Transfer of immovable property by a non-resident to a resident individual or Hindu undivided family”;
- (B) against serial number 10, in the third column, the brackets, words and figure “(refer Note 3)” shall be inserted;
- (iii) in the Table, in PART B, in the sub-heading, for the figures “132”, the figures “141” shall be substituted;
- (iv) for Notes 3 and 4, the following Notes shall be substituted, namely:–
“3. This field is mandatory, if the deductee is a resident.
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Some of the information in the Form would be pre-filled to the extent possible.
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Amounts to be filled in ₹ unless otherwise provided.”;
- (II) in Form No. 141,–
- (i) in the heading, after the words, figures, brackets and letters “section 393(1)[Table Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi)]”, the words, figures, brackets and letters “and section 393(2) [Table Sl. No. 17]” shall be inserted;
- (ii) in PART A, against serial number 6, in the third column, after the entries, “○ Transfer of virtual digital asset”, the following entries shall be inserted, namely:–
“ ○ Transfer of any immovable property by a non-resident to a resident individual or Hindu undivided family”;
- (iii) in PART B, after Schedule D, the following Schedule shall be inserted, namely:–
“ Schedule E: TDS on any consideration on transfer of any immovable property covered under section 393(2)[Table: Sl. No. 17]
Particulars
- (i) | Address of property transferred/to be transferred | (refer Note 2)
(ii) | Type of immovable property (select one) | ○ Land (other than agricultural land) ○ Building or part of a building ○ Both
(iii) | Details of all buyers
| Sl. No. | Permanent Account Number | Name | Proportion of total sale consideration to be paid/credited by the buyer (%)
(i) | | (refer Note 1) |
(ii) | | (refer Note 1) |
... | | | Total: 100%
(iv) | Details of all deductees (sellers): (refer Note 4)
| (refer Note 6)
Sl. No. (A) | Permanent Account Number, if available (B) | Name (C) | Status (D) | Contact Number (E) | Email id (F) | Address in the country or specified territory outside India of which deductee is a resident (G) | Tax residency certificate Number (H) | Tax Identification Number (I) | Proportion of total sale consideration to be received/debited by the seller (%) (J)
(i) | | (refer Note 1) | (refer Note 7) | | | (refer Note 2) | (refer Note 8) | (refer Note 9) |
(ii) | | (refer Note 1) | (refer Note 7) | | | (refer Note 2) | (refer Note 8) | (refer Note 9) |
| ... | | | | | | | | Total: 100%
- | Date of agreement | (dd/mm/yyyy)
- | Date of registration (if available) | (dd/mm/yyyy)
- | Total Stamp Duty Value of the property |
- | Total sale consideration in respect of the property |
- | Is the payment being made in lumpsum or instalments? | (Lumpsum / Instalments)
| (a) If in instalments, whether first, subsequent or last instalment (select one) | ○ First instalment ○ Subsequent instalment ○ Last instalment
(b) In case of subsequent or last instalment, please mention the previous acknowledgement number |
(c) In case of last instalment, total consideration paid/credited (including payment in this instalment) |
- | Transaction Details
| (i) | PAN of the deductee (seller) |
(ii) | Name of the deductee (seller) |
(iii) | Whether deductee (seller) opting out of taxation regime u/s 202(1) for the relevant tax year? (if applicable) | Yes/No
(iv) | Type of capital gains in the hands of deductee (seller) | (Long Term Capital Gains as referred to in section 197(1)/Short Term Capital Gains excluding those referred to in section 196)
(v) | In respect of deductee mentioned in row (ii) | Proportionate amount of stamp duty value |
Total amount paid/credited in previous instalments, if any |
Amount paid/credited in present transaction |
Date of credit / payment |
Amount on which tax is liable to be deducted |
Rate at which tax deducted at source (refer Note 3) |
Certificate Number u/s 395(1) of the Act, if obtained by the deductee |
Certificate Number u/s 395(2) of the Act, if obtained by the deductor |
| | | Amount of tax deducted at source (refer Note 10) |
| | | Date of deduction |
| | | Unique acknowledgement number of the corresponding Form No. 145, if applicable |
(Repeat rows (i) to (v) if required)”;
- (iv) in Note 3, in clause (c), after the words “Assessing Officer”, the words, figures and brackets “or under section 395(6) issued by the prescribed income-tax authority, as the case may be” shall be inserted;
- (v) for the Notes 6, 7 and 8, the following Notes shall be substituted, namely:–
