TDS on immovable property

This discussion clarifies the rules for deducting Tax Deducted at Source (TDS) on the sale of immovable property by a Non-Resident Indian (NRI). The key point is that TDS should be deducted and paid in the name of the individual who legally owns the property title, even if the sale proceeds are later distributed among family members. The example highlights that if a lady owns the property, TDS is applicable to her, regardless of how she splits the funds with her son and daughter.