Online statement cum challan Form/ Form 26QB is to be filled in by each buyer for unique buyer-seller combination for respective share. E.g. in case of one buyer and two sellers, two 26QB (statement cum challan) forms have to be filled in and for two buyers and two sellers, four 26QB (statement cum challan) forms have to be filled in for respective property shares.

For example: Ram and Shyam are the buyers /purchaser and Sohan and Mohan are the sellers. Ram will issue separate Form 16B to Sohan and Mohan each. Shyam will issue separate Form 16B to Sohan and Mohan each. So in this way four forms have to be filled in for respective property shares.