Tds on purchase of property from nri

Sir

My client is going to buy a property from NRI. The cost would be around Rs 80.00 Lacs. I understand that

-in this case 194IA is not applicable as seller is NRI

- Section 195 will be applicable and Tax will be @ Rate in force. i.e. 20 % if LTCG , slab rate if STCG

- Buyer has to obtain TAN and file 27Q as per Income Tax rules.

Please confirm if my understanding is correct.

Futher i have question that should seller obtain PAN or not. I mean is it mandatory for seller  to obtain  PAN.

because how will i file 27Q

Please Reply urgently

Thanks