
Buying Property From an NRI in Mohali 2026: Critical October 1 TDS Change — PAN Replaces TAN, Section 195 & Buyer Checklist
Buying a Mohali property from an NRI seller becomes procedurally easier from 1 October 2026 because a resident individual or HUF buyer will no longer need a separate TAN solely for this property transaction. But the TDS obligation does not disappear, the 1% resident-seller rule should not be blindly applied, and buyers must still establish the seller’s tax residency, correct withholding treatment, title, POA, authority dues and property documents. This PropKeyz guide explains the change, the old Section 195 terminology versus the current Income-tax Act, 2025 framework, lower/nil deduction certificates and the full Mohali buyer checklist.


