Tax on payment to non resident

If Location of Property is India then Tax needs to be deducted

also refer DTAA between NR's country and India

other relevant sections  194IA, 195

Sec 195 of the Income Tax Act governs the provision of Tax Deducted At Source that states that  Tax is required to be deducted while making payment of sales consideration when an indian is purchasing property in India from NRI. He is liable to deduct TDS @ 20% in case the property is being sold by NRI within 2 years of acquisition  and @ 30% if property is being sold by NRI after 2 years. As the sale consideration is 60 lakhs, Surcharge of 10% and HEC @ 4% .

@ Vikas Vaishley 

How LTCG is taxable in Purchasers hand ?