New PAN threshold property deals rules examine relief for small sellers starting April 1, 2026, across India.

The Centre has proposed relaxing PAN requirements for property transactions below ₹20 lakh under the Draft Income Tax Rules, 2026, potentially easing compliance for small buyers and boosting affordable housing deals in Tier-2 and Tier-3 cities.

A leading pan-India homebuyers' association has urged the Union Housing Ministry to address critical gaps in RERA enforcement, proposing mandatory escrow accounts for amenities, builder verification mechanisms, uniform exit policies, and standardized operating procedures across state regulators.

The NCDRC has ruled that developers must obtain Occupancy Certificates before handing over possession, entitling homebuyers to full refunds with interest if this requirement is violated, marking a major win for consumer protection in India's real estate sector.