Tds on purchases of immoveable property

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)

Replies (1)
in both the cases, tds has to be deducted.

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