1. Property Purchase Tax (Buyer) – Section 236K
| Property Value | Filer | Non-Filer |
|---|---|---|
| Up to 5 Crore | 1.5% – 2% | 10.5% – 12% |
| 5–10 Crore | 2% | 14.5% |
| Above 10 Crore | 2.5% – 3% | 18.5% |
Example:
If you buy a 1 Crore plot:
- Filer pays ≈ 2–3 lakh
- Non-filer pays ≈ 10–12 lakh