Tan

1. The purchaser ( includinf NRI ) is exempt from the obligation to obtain TAN, which is otherwise mandatory for all deductees.

 You ( INCLUDING NRI ) can use your PAN to deposit tax deducted from payment made to seller 

2.HOWEVER If the payment is made to a Non‐Resident then section 194‐IA will not be applicable and TAN will also be required.

 Rather section 195 will be attracted and TDS is required to be deducted @ 20%+EC & SHEC on the sale consideration.  Surcharge @ 10% will be applicable if amount paid exceeds Rs 1
crore.

The limit of Rs 50,00,000/‐ is not applicable in case of payments made to NRI’s.