This discussion clarifies the tax implications for non-residents selling property in India. Key points covered include TDS deduction under Section 195, the correct challan form for payment (Challan 281), and the necessity of a TAN number for the buyer. It also addresses the calculation of capital gains indexation, specifying that the agreement to sell date is considered.
From this article I could infer 26QB can be used by buyer including NRI. but Here the discussion is about NRI seller who sells his property and buyer deduct u/s 195. in this case Is 26qb used?
Check once , if you select seller residential status as NRI then you get error message stating that 26QB is not applicable and it is covered by Section 195