By CA Surekha S Ahuja
In property transactions, buyers frequently encounter a practical hurdle: the buyer has a PAN but does not have, or does not remember, the Income-tax portal login credentials. This often leads to confusion about whether TDS under Form 26QB can be paid at all.
The short answer is yes.
The Income-tax law does not make portal login a pre-condition for depositing TDS on purchase of property.
This article explains the legal position, permitted payment mechanisms, and post-payment compliance, in a clear and structured manner.
Statutory Requirement Under Section 194-IA
Section 194-IA of the Income-tax Act, 1961 mandates that:
Where the consideration for transfer of immovable property is ₹50 lakh or more
The buyer is required to deduct TDS at 1%
The deducted tax must be deposited through Form 26QB
Key statutory points:
TAN is not required
PAN of both buyer and seller is compulsory
TDS must be deposited within 30 days from the end of the month in which deduction is made
Notably, neither the Act nor the Rules prescribe login to the Income-tax portal as a condition for making the payment.
Practical Issue: Absence of Buyer Login Credentials
In real-life transactions, it is common that:
The buyer has never filed an income-tax return
No income-tax portal account has been created
Login credentials are forgotten or inaccessible
Property registration timelines are tight
This leads to the misconception that TDS payment cannot proceed without login access, which is incorrect.
Permissible Methods to Pay Form 26QB Without Buyer Login
The Income-tax Department has provided pre-login and alternate payment facilities to ensure smooth compliance.
Method 1: Income-tax Portal – Pre-Login e-Pay Tax Facility
This is the most direct and recommended route.
Procedure:
Visit www.incometax.gov.in
Select e-Pay Tax
Choose Continue as Guest / Pre-Login Service
Select TDS on Sale of Property – Form 26QB
Enter:
Buyer PAN
Seller PAN
Property consideration
Date of payment or agreement
TDS amount (1%)
Property details
Complete payment using net banking, debit card, or other enabled modes
Upon successful payment:
Form 26QB (challan-cum-statement) is generated
An acknowledgement number is issued
At this point, the buyer’s statutory obligation to deposit TDS stands fulfilled.
Method 2: TIN-NSDL / Bank-Based Payment Route
This method remains useful where portal access is difficult or where bank-assisted payment is preferred.
Procedure:
Access the TIN-NSDL Form 26QB page
Fill in buyer and seller PAN, property details, and TDS amount
Generate challan
Make payment through online banking or authorised bank channels
This route also does not require login to the Income-tax portal.
Post-Payment Compliance: What Follows After 26QB Payment
Credit to Seller
TDS reflects in the seller’s Form 26AS
Seller becomes eligible to claim credit in the return of income
Issuance of Form 16B
Buyer is required to download Form 16B (TDS certificate) from TRACES
This can be done after creating or retrieving portal credentials
Form 16B must be issued to the seller within the prescribed time
Importantly, Form 16B is not required at the time of TDS payment, but is a subsequent compliance.
Is Buyer Registration on Income-tax Portal Mandatory
Not mandatory for depositing TDS
However, advisable for post-payment compliances, including:
Downloading Form 16B
Responding to any future notices
Tracking TDS credits and filings
The buyer’s PAN itself acts as the user ID, and registration can be completed at any later stage.
Key Practical Precautions
Ensure accurate PAN details of both parties
Match consideration value with sale agreement
Deduct TDS at the time of payment or credit, whichever is earlier
Deposit TDS within the statutory timeline
Retain challan and acknowledgement details
Errors in PAN or amounts may lead to credit mismatch and rectification delays.
Concluding Note
Form 26QB compliance is transaction-centric, not login-centric.
The absence of buyer login credentials does not restrict or invalidate TDS payment, provided the statutory requirements are otherwise met.
Pre-login and alternate payment mechanisms ensure that property transactions are not stalled due to technical or access-related issues, while maintaining full legal compliance.
