A property worth 58 Lakhs has been sold. TDS was supposed to deduct at source from buyer while makeing the payment due to the transaction is more than 50 Lakhs. What if the buyer did not deduct the tax and paid full amount to seller. In this case, buyer if not paying the TDS Will the seller get the notice to pay the TDS? Or The buyer will get the notice to pay this Tax Who has responsiblity to pay the TDS the buyer or the seller?