Tax and TDS points for people buying or selling a home.
These notes are part of the full set of guides.
The collection beside this one is Water, flood & environment.
Another grouping is Area guides.
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Stamp duty and registration charges in Bengaluru total 7.6% of market value for most flats: 5% stamp duty, a 10% cess and 2% surcharge on that duty, and a 2% registration fee. First-sale flats up to ₹45 lakh pay 4.24% or 5.36%. Under-construction flats also carry GST. Checked on official sources, 18 Oct 2026.
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Capital gains tax on sale of flat depends first on how long you held it. Sell within 24 months and the gain is taxed at your slab rate. Hold longer and it's taxed at 12.5%. If you're a resident individual who bought before 23 July 2024, you pay the lower of that and 20% with indexation.
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What to do after buying a flat, in order: collect the registered deed, apply for khata mutation, then move electricity and water into your name. Next, pull a fresh encumbrance certificate, pay property tax in your name and sort out any tenant paperwork. Inside GBA, mutation costs 2% of the stamp duty you paid, minimum ₹500.
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Insights
The capital gains exemption on sale of house property sits in s.82 of the Income-tax Act, 2025. If you held the flat over 24 months, you can avoid tax on the gain by buying a home within one year before or two years after the sale, or building within three. You reinvest the gain, not the full price.
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Resale vs new flat in Bengaluru comes down to cash, time and protection. A resale flat has no GST, you can move in now and you can inspect what you're buying. A new flat has RERA protection, including five years of defect liability, but an under-construction one adds 5% GST and years of waiting.
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