TDS on immovable property: buyer must report online and pay withholding tax via e-tax or authorized bank channels. TDS on sale of immovable property requires the buyer, as deductor, to furnish transaction details on the TIN-NSDL portal and then pay the withholding tax either immediately via the portal's e-tax payment option, subsequently via net-banking e-tax payment, or at an authorized bank branch which will retrieve challan details from the online form and process e-payment without a digitized challan.