S. 195 TDS to be withhold only on share of Non-resident Seller in co-owned property

It is not in dispute that Mrs. Shyamala Vijai and Mrs. Poornima Shivaram were entitled to half share each over the property that was sold to the appellant. In fact, as we have already seen, the sale deed clearly acknowledges the receipt of sale consideration of Rs.1 .20 crore by both the vendors in equal shares. In law, Mrs. Shyamala Vijai and Mrs. Poornima Shivaram are entitled to half share each over the property. The share of each of the vendors would therefore be Rs. 60 lakhs. Mrs. Shyamala Vijai is, admittedly, a non-resident and to the extent of Rs. 60 lakhs paid to her, the provisions o...