Resident Held Liable for Not Deducting TDS on Property Transfer by Non-Residents u/s 195, Despite Nil Capital Gains Declared.

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....TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the relevant assessment year declaring nil capital gains - AO has rightly held the as assessee in default for non deduction of tax at source u/s 201(1).....