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Tds on property sale

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(Querist)
26 July 2019 my one of client is Taluka mejestrate. (Tahashildar office ). on behalf of president of india Tahashildar office want to purchase some land for devlopement. now the question of TDS is arise.

my question is for paying tds under sec 194ia through 26qb Pan is mandatory or Tan number is enough.
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
31 May 2020 TDS needs to be deducted if the value exceeds Rs. 50 Lacs
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