Tax credit u/s 194ia

Hi freinds,

Could any one suggest me if buyer paid 1% of TDS on behalf of Seller on property sale through 26QB. Whether tax credit of that amount can be taken in the return of an individual.

As per Sec. 194IA, TDS is to be deducted by purchaser from the sale consideration @ 1% if the Sale consideration is Rs.50 Lacs or more.

Seller will get the tax credit, for that he need to obtain TDS certificate from the buyer & check the same whether it is reflecting in 26 AS or not.