Effective 01-Oct-2025, the Union Budget reduced the TDS threshold under Section 194-IA from ₹50 L to ₹30 L for resale residential properties. Buyer must deduct 1% TDS on entire consideration, deposit via Form 26QB within 30 days, and issue Form 16B to seller. Failure attracts 1% penal interest/month and ₹200/day late fee. We clarify: (1) TDS on agreement value not guidance value, (2) joint buyers deduct proportionately, (3) agricultural land exempt. Checklist: PAN of both parties, OTP-based 26QB filing, challan print-out for registration. Keywords: TDS 30 lakh property, Section 194-IA compliance, buyer obligation.