Section 194-IA puts a tax obligation on the person who is spending the money. Buy immovable property where the consideration or the stamp duty value is ₹50 lakh or more, and you — the buyer — must deduct 1% TDS, deposit it, and file the statement. The seller's only role is to give you their PAN and, later, to claim the credit.
Nobody tells buyers this at the right moment. Here is the checklist.
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