26 QB - TDS

Amshumali Sharman (AA) (43 Points)

26 April 2025  

A husband and wife are jointly purchasing property (mentioned as purchasers in Sale Deed). But only the husband is earning and is in effect paying for the purchase. While deducting TDS from seller, can 26QB be filed for the husband alone, instead of filing two 26QBs both for the husband and wife? The husband is also selling property in which he has 100% share. In the case where two 26QBs are filed, while doing IT filing, for capital gains exemption, can the whole purchase cost be claimed by the husband?