TaxTMI 
TaxTMI 
Purchasing flat from NRI , the tds to be deducted at 20.6 percent . If the seller NRI does not have PAN then also 20.6. kindly guide.
tds u/s 195
03 Oct 2013 
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TDS on nonresident sellers: verify residential status, obtain PAN and CA certificate before applying NRI withholding rates.
Verify the seller's residential status under income-tax law; require the nonresident to obtain a PAN and, where necessary, a Chartered Accountant certificate to determine capital gains tax and proper TDS deduction; advise the NRI seller to secure PAN and a CA certificate so the purchaser can deduct and deposit tax at the applicable nonresident withholding rate. (AI Summary)
Verify the seller's residential status under income-tax law; require the nonresident to obtain a PAN and, where necessary, a Chartered Accountant certificate to determine capital gains tax and proper TDS deduction; advise the NRI seller to secure PAN and a CA certificate so the purchaser can deduct and deposit tax at the applicable nonresident withholding rate. (AI Summary)