Tds deduction on the purchase of property

As per my opinion, mere mentioning of Resident in ITR of two previous year is not suffircient to determine residential status of an assessee.

You should also collect information on his stay in India in previous year as well in order to properly determine residential status as per Section 6 of Income Tax Act.

A per section 194-IA:

Any sum paid by way of consideration for transfer of any immovable property (other than agricultural land) is covered under section 194-IA, provided the consideration for transfer of an immovable property is not less than Rs. 50 lakhs.

Since your transaction is less than 50lacs , buyer is not required to deduct TDS, 

As the seller is a non-resident person, TDS is applicable.  The limit of Rs.50 lakh applies to resident sellers only.  You can ask for copy of his passport to determine his residential status from the date of departure and arrival are recorded therein.  

The section  quoted is incomplete, there is mention of RESIDENT TRANSFEROR in section 194IA. Thus in the given case 194IA is not applicable.

Section 194IA
Any person, being a transferee, responsible for paying to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of such sum to the account of the transferor or at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax thereon.

Thank you sir! Since he refuses to share his passport details etc saying that I ( Buyer) can not force him to share personal details such as passport, what do I do now? He keeps insisting that amount is less than 50 lacs and he has given me ITR of two years as a documentary proof of him being an Indian resident, I am not responsible for deducting any TDS. Pls suggest.