TDS DEDUCTOR

Basically, Yes, ......
Can you elobrate your query for better understanding...

Sir my friend want to purchase a house which cost 60lakhs. As per rule he has to deduct TDS and file TDS return.
Question : Is he now assessee?? Shall file ITR return ???

Anyone buying real estate worth more than Rs 50 lakh has to deduct 1% of the price of the property before paying the seller.
That 1% TDS has to be deposited with the tax department using Form 26QB. You can make the payment using your PAN, not required to obtain a TAN (Tax Deduction Account Number).
(The rate is 0.75% for transaction carried out from 14 May 2020 to 31 March 2021)

TDS deduction and filing of Income tax return is two different things, just by purchasing property and deducting and paying TDS, it's not make you liable for filing income tax return.

You shall file income tax return, if your income is more than basic Exemption limit or if you satisfying other criteria prescribed u/s 139 of income tax act.
(Refer Section. 139 for more details)