TDS on sale of property by joint NRI holders

When jointly held property owned by NRI sellers is purchased by a resident Indian couple, both buyers are responsible for deducting Tax Deducted at Source (TDS). Each buyer must deduct TDS on their half share of the property value and remit it using their individual PAN. This process requires the use of Form 27Q, as it falls under Section 195 for payments to Non-Resident Indians, rather than Form 26QB.