# CBDT simplifies TDS for property buyers

> CBDT removes TAN requirement for property buyers purchasing from non-residents.
- Title: CBDT simplifies TDS for property buyers · The Economic Times
- Summary: CBDT removes TAN requirement for property buyers purchasing from non-residents. Resident buyers no longer need a separate TAN when purchasing property from…
- Keywords: cbd, tds, property, non-residents, tan, huf, immovable property, october 2026, CBDT, simplifies, buyers, The Economic Times
- Source: The Economic Times — https://economictimes.indiatimes.com/industry/services/property-/-cstruction/cbdt-eases-tds-compliance-for-property-buyers-dealing-with-non-residents/articleshow/134438865.cms
- Author: ET Online
- Published: 2026-09-23T13:02:00+00:00
- Read time: 1 min
- Topics: cbd, tds, property, non-residents, tan, huf, immovable property, october 2026
## New rule for property buyers
The Central Board of Direct Taxes simplifies tax compliance for residents buying property from non-residents.
## TAN requirement removed
Resident buyers no longer need a separate Tax Deduction and Collection Account Number for these transactions.
## New compliance process
Buyers can use their PAN to deposit tax through a challan-cum-statement starting October 1, 2026.
## Form 141 used
TDS under Section 393(2) can be reported using Form 141, a PAN-based challan-cum-statement.
## Effective date
The change takes effect from October 1, 2026, simplifying compliance for resident buyers.
## Key takeaway

Resident buyers no longer need a separate TAN when purchasing property from non-residents starting October 2026.