Payment of TDS on sale of immovable property

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A query discusses the payment of TDS on the sale of a residential property by a mother and her two daughters. The daughters have given power of attorney to their mother, who will execute the sale deed and receive all proceeds. The purchaser is unsure if the entire TDS can be paid under the mother's PAN. It's clarified that if the property was self-acquired by the deceased father and no HUF exists, and if the daughters' shares are declared nil in an agreement, then TDS can be deducted under the mother's PAN. A relinquish deed would further strengthen this.

sri vijayan

sri vijayan (Querist)

13 October 2024 There are three coparceners [one mother and two daughters] selling a residential property to an individual. Both the daughters will not receive any share from the sale proceeds money from their mother. They have given power of attorney to the mother. Mother only will execute the sale deed.
Purchaser has to deduct tax and pay it in seller’s PAN.
Now, purchaser’s doubt is whether can she pay the entire TDS amount into mother’s PAN only?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

14 October 2024 Is it the property of HUF having the mother as Karta?

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sri vijayan

sri vijayan (Querist)

14 October 2024 Thank you for your swift response, sir.
It is the self acuired property of Hindu male, he died intestate leaving his wife and two daughters.
Now, the said three became the owners of his property [ residential]. There is no HUF system exists.
Thank you

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

15 October 2024 If there is any relinquish deed between the mother and the daughters..... much better...
Otherwise if the agreement declares the shares of each daughters to be nil, in that case you can deduct single TDS over mother's PAN.

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