Transactions in immovable property when seller is a resident normally attract Tax @1% if transaction value exceed Rs. 50 lakh. What was the cases if the seller was non resident. Whether exemption limit was applicable in case NRI and what was the rate of tax applicable. Normally TDS was remitted under 194IA using PAN of the Purchaser. How the transaction with NRI can be remitted whether using PAN or taking TAN seperately. who is required to take TAN whether purchaser or seller