Income Tax · 22 Sep 2026
TDS on property bought from a non-resident: Forms 132 and 141 amended from 1 October 2026
The Income-tax (Fifth Amendment) Rules, 2026 bring the case where a resident individual or HUF deducts tax on buying immovable property from a non-resident into rules 215, 218 and 219, and add a new Schedule E to Form No. 141.
Rule change