If the property's stamp duty value exceeds the sale price, TDS must be subtracted. For instance, suppose Mr. B paid Mr. S 60 Lacs for a piece of real estate, but the property's stamp duty value is 65 Lacs. Under the new amendment, Mr. B will receive 59.35 Lacs after a TDS of 1% is computed and deducted for a total of 65 Lacs, or 65,000/-.