Form 141 Schedule E [Challan-cum-Statement of Deduction of Tax under Section 393(2)]

Only Schedule E will be available in the drop‑down list

Schedule E: TDS on Transfer of any immovable property by a non-resident to a resident individual or Hindu undivided family under section 393(2) [Table: Sl. No. 17]

This field will be Enabled only if user selects mode of payments as “Installment”

Further, please select “Installment Type “from the given options First Instalment / Subsequent Instalment / Last Instalment.

This field will be enabled only when Subsequent or Last instalment is selected in above field

Further, enter the Last acknowledgement number of the previous form filed for the same property. If Form 144/27Q was filed earlier, please provide the RRR Number.

This field will be enabled only when Last Instalment is selected at Sl. No. 8.

Please enter total amount paid/credited including the current instalment for which form is being filed 

The first row of buyer details will be auto populated based on login PAN. User is expected to enter proportionate percentage of property purchased

Once percentage is added, “Add details” button will be enabled.

In case of multiple buyers, the user can click the "Add Details" button and enter the PAN, name, and respective share percentage of each additional buyer.

Please ensure percentage of share should be equal to 100%

Please enter details (PAN, Name, Status, Contact Number, Email ID, Address in the country or specified territory outside India of which deductee is a resident, Tax residency certificate, Tax Identification Number & their proportionate share in property) of all deductees (who are sellers of the property) irrespective of corporate & non Corporate sellers.

PAN, name, status of the deductee, contact number, Email Id, Address in the country or specified territory outside India of which deductee is a resident and their proportionate share in property) are the mandatory fields whereas the Tax residency certificate and Tax Identification Number are optional fields. Also, If the the PAN entered is invalid or not available. In order to avoid tax deduction rate as per rule 217, please provide the following mandatory details:

1. Address in the country or specified territory outside India of which deductee is a resident
2. Tax Residency certificate
3. Tax Identification Number

If the above details are not furnished, tax is required to be deducted at the higher rate prescribed under Section 397(2).

In this table, the user is required to enter the details of all sellers, irrespective of the deductee type, such as Corporate, Non-Corporate, Valid PAN, Invalid PAN, PAN Not Available, Resident Deductee, or Non-Resident Deductee.

However, in the Transaction Details section, the form must be filed based on the deductee type. This means that a single form can be filed only for sellers belonging to the same deductee category.

Further, this form is applicable only for Non-Resident Deductees. In cases where both Resident and Non-Resident sellers are involved, separate forms must be filed:

• Schedule B should be filed for the Resident Deductee.
• Schedule E should be filed for the Non-Resident Deductee.

Accordingly, Resident and Non-Resident sellers cannot be reported together in the same form.

“Amount on which TDS to be Deducted and “Amount Deducted” will be auto populated from  the transaction details table

Please enter Interest and Fee amount, if applicable  
Based on above, the system will autogenerate the consolidated amount in the “Total Payment” field.

The drop down list is populated based on the Deductee Type selected in the previous screen and the PANs entered in the “Details of all deductees (sellers)” at Sl. No.12

• Accordingly:

– If the user selected Corporate Deductee, only corporate PANs will appear in the drop down.
– If the user selected Non Corporate Deductee, only non-corporate PANs will be shown.

Example:
If in the first panel the deductee type chosen is “Corporate”, and in the “Details of all deductees (sellers)” table:
PAN A, B, C are corporate PANs, and
PAN X, Y, Z are non-corporate PANs,
then at Sl. No. A, only PAN A and PAN B and PAN C will be available for selection.

This schedule is applicable only to Non-Resident Deductees. Therefore, while selecting a PAN from the dropdown, the user shall ensure that the selected PAN belongs to a Non-Resident Deductee

Please enter total amount of all previous instalments paid/credited.

Note: This field will be enabled only if Subsequent instalment or Last instalment is selected in Sl. No. 8

The calendar will open based on the tax year selected by the taxpayer on the common screen. For schedule E the calendar will display dates from 01/10/2026 onwards and the selectable dates will be restricted up to the current system date.

For example, if the taxpayer selects the tax year 2026–27, the calendar will display dates from 01/10/2026 to 31/03/2027.

Mandatory only if “Yes” was selected in previous field. Enter certificate number issued by Assessing Officer

Unique acknowledgement number of the corresponding Form No. 145, if applicable    No    Please enter the acknowledgement number of Form 145 (if filed)