Section 194ia

Both sellers PAN will need to be mentioned

sir,

2 challans need to filed.

If more than One Buyer or Seller:

Challan and Form 26QB will be filled in by all the buyers for respective sellers for their respective share. For example in case of one buyer and two sellers, two challan and Form 26QB have to be filled in and in case two buyers and two sellers, four challan and Form 26QB have to be filled in for the respective property shares.

Fully agree with varun