Tds on purchases of immoveable property

Afzal Momin (CA FINAL) (177 Points)

11 April 2016  

Dear Friends,

I Just wanted to know whether TDS on Purchase of Immoveable Property is applicable for NON-RESIDENTS.i.e whether

1.Buyer (NR) is liable to deduct TDS of Seller (R)   

or whether

2.Buyer (R) is liable to deduct TDS of Seller (NR)