Sec 194IA TDS on sale of immovable property

Do you mean seller is NRI?   

Sec. 194IA applies for the resident Indian seller; not over NRI seller.

Under Sec, 195 IT act....

Only the Income Tax Officer can compute capital gain, not the NRI seller.

If you don’t have Lower deduction of TDS certificate, deduct the TDS on the whole amount of the sale proceeds with a higher tax rate.

You are welcome.                 

Sec. 195; both purchasers to deduct TDS.