Section 194IA of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 3(i)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
Consideration for transfer of immovable property (other than agricultural land)
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 468. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Section 194IA of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 3(i)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
Rate: 1% of the consideration or the stamp duty value, whichever is higher. Threshold: ₹50,00,000 (Note 3). It covers: Consideration for transfer of immovable property (other than agricultural land).