TDS applicable on sale of immovable property is 1% of total sale amount and the sale value exceeds Rs.50 lakhs. The buyer has to deduct the TDS. TDS Return Filing Online helps buyers and taxpayers ensure proper compliance with TDS provisions related to the sale of immovable property. Timely filing of TDS returns, accurate reporting of deducted tax, and issuance of applicable TDS certificates help avoid errors, delays, and penalties under the Income Tax Act.