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Draft Income Tax Rules 2026: PAN Not Required for Property Deals Under ₹20 Lakh
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PAN Relief for Property Deals up to ₹20 Lakh: Draft Income Tax Rules 2026 Unveiled
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CNBC Awaaz
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25-02-2026, 12:24
PAN Relief for Property Deals up to ₹20 Lakh: Draft Income Tax Rules 2026 Unveiled
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Income Tax Department releases Draft Income Tax Rules 2026, proposing changes to PAN requirements for property transactions.
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New draft rules suggest increasing the mandatory PAN limit for immovable property deals from ₹10 lakh to ₹20 lakh.
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PAN will not be mandatory for property transactions valued under ₹20 lakh, aiming to reduce compliance burden on small transactions.
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Gifts and joint development agreements are also proposed to be brought under PAN rules for enhanced transparency.
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Experts believe this change will benefit small and mid-range property buyers, especially in Tier-2 and Tier-3 cities.
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