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Who can claim tds on immovable property

This query is : Resolved 
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(Querist)
02 September 2015 Now TDS is done on property delaing more than 50 lacs, in case of other than Agricultural.In this situation who can claim as TDS which appear in F26AS.
Whether Buyer or Seller cam claim TDS?
Who can get credit of TDS whether transferer or transferee?
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Shijith

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Shijith (Expert)
02 September 2015 by the trasferor only
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