section 197- tan mandatory or not

Ketan Malik (Management Trainee at Genpact)   (55 Points)

30 June 2018  
I am seeking a nil deduction certificate for a client who purchased a property from NRI...even though the client i.e. the buyer will not have to deduct TDS, is obtaining TAN still necessary or he is not required to obtain TAN as he is not liable to deduct tax?