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TDS deducted immoveable property

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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.
Replies (7)
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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