TDS deducted immoveable property

If a person has bought a house, then when he comes to the matter of TDS, then on whom should he deduct the TDS which he has paid to the seller or on the stamp duty value.
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Quick Summary
This discussion clarifies the rules around Tax Deducted at Source (TDS) when purchasing immoveable property. It explains that since April 2022, TDS is calculated on the higher of the transaction value or the stamp duty value. The correct date to enter on Form 26QB depends on whether the registration is complete; use the agreement date if payment precedes registration.

Which is has paid to the seller

From Apr, 2022: TDS is on higher of transaction value and stamp duty value.

TDS is applicable on a higher of the amount paid to the seller or stamp duty value. 

In which date to insert in 26qb form agreement date either registri date
Registration date
But registri is not done and payment is before
Then use agreement date

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