Buying property from an NRI? TAN is mandatory until September 30, 2026; Know TDS rules and what changes from October 1

From October 1, 2026, resident individuals and HUFs buying property from NRIs can use their PAN to deposit TDS instead of obtaining a TAN. Until September 30, buyers must follow the existing TAN-based process, while TDS remains applicable from the first rupee.
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