Since seller of property is NRI you have to deduct TDS at  20.66% TDS on the sale price of the property if capital gain is long term capital gain.

2) if POA authorises holder to receive sale proceeds you can make payment to holder of POA 

TDS deduction at 20% plus Cess.

PAN not required. 

Sale proceeds should be deposited in the NRO account of the NRI. 

For repatriation of sale proceeds PAN is compulsory. 

See , for sale deed NRI POA is not valid. The owner has to come in India on sale deed transaction day and register it with Registrar.

You need not deduct TDS, seller has to pay tax 20% or do reinvestment depending upon his date of purchase and date of sell regarding capital gain tax whether its long term or short term.

Better you ask seller to come for 1 week atleast.

You have to.deduct TDS @20 percent as applicable to NRI seller and deposit sane with the PAN of NRI seller.

Apart from registered GPA you can also take w letter from the NRI seller stating that he is saare that based on his GPA his attorney is selling property to you and receiving consideration.

It is not necessary to ascertain as he has authorised person to receive consideration but for ablvoiding dispute take this confirmation letter.

TDS @ 1% plus surcharge should be deducted by the buyer.  In case increase the the salary is non resident in that case an amount of 20% of the sale consideration + surcharges should be deducted from the sale consideration

If the owner of the property has executed a GPA in favour of his friend in Bangalore, and this GPA empowers the attorney to sell the property on behalf of the owner and to receive the full sale consideration on behalf of the owner and to deposit this into his NRO account, then the attorney will do exactly that. You as the buyer will only be dealing with the attorney holder to complete the sale process and to hand over the cheque towards the sale consideration amount to the attorney holder on behalf of the true and absolute owner. 

In this case, the attorney holder will only receive the cheque/DD which is issued in favour of the true and absolute owner and not in his personal capacity, hence the TDS deduction must be done in the name of the true and absolute owner under NRI status, and not considering the payment being done to an Indian Citizen. Hence applicable rates will apply for NRI account. Since the payment will be done in the name of the true and absolute owner, the attorney is only authorized to receive the same on his behalf and deposit it into the original owner account. Hence there is no need to monitor if the money reaches the true and absolute owner or not. Under these circumstances no need to ascertain if the payment reaches the true owner or not.

Owner is NRI, TDS will deduct @ 20% + tax. Owner`s PAN, will use. POA holder is only acting on his behalf. In case the property has been sold before 2 years, 30% TDS.

Cheque can be issue in any ones name, when GPA holder is authorize by NRI to receive payment, pay in his name.

Does the POA authorise the GPA holder to receive funds in his name ?

2) it is advisable to issue cheque in name of seller only 

See if the GPA holder has authority to receive the consideration yes it can be given in his name DD or cheque.

If you're taking bank loan than bank will issue reimbursement cheque on seller's name.

If you're not taking bank loan and paying consideration from your account than you an transferred to seller's account directly by NEFT.

You have to make payment on seller's name and not on GPA holder name, because NRI GPA for sale deed transaction is not valid in India as per Supreme Court order.

If you want supreme court citations I can provide you, so you can do safe transcations and save your hard earned money without taking any future headache.

The true and absolute owner can only receive the full payment on the sale of the property, the attorney holder can on his behalf receive the negotiable instrument on his behalf from you at the time of registration and must at the earliest deposit this into the account of the true owner or executant. This is the only possible scenario. Banks also will not issue the cheque/DD in the name of GPA Holder, but in favour of the true and absolute owner. 

Any means of payment of the sale consideration has to be in favour of the true owner/executant, the attorney holder can only receive such instrument in person at the time of registration on behalf of the true owner and not into his account.

Already advised.

Sale proceeds should be deposited in NRO account. If payment made to GPA holder he should deposit it into the account.

The buyer aapki property of the property should have to deduct the amount and pay the balance amount to GPA holder account and the buyer has to deposit the amount after TDS to Income Tax Department

When an NRI sells property, the buyer is liable to deduct TDS @ 20%. In case the property has been sold before 2 years(reduced from the date of purchase) a TDS of 30% shall be applicable.

If the GPA has been authorised to do the sale transaction on behalf of the owner and the POA is by a registered deed duly adjudicated before the court where the property situate, then the power agent can very well execute a registered sale deed on behalf of the owner.

If the POA deed authorises the power agent to collect the sale consideration amount on his behalf, then you make the payment accordingly.

However since the property is owned by the NRI the TDS is to be made as applicable to the NRI/OCI, i.e., applicable tax rates are:

for LESS THAN 50 LAKH:  20%

50 LAKH TO 1 CRORES:  22.88%

MORE THAN 1 CRORES: 23.92%

The consideration shall always be made on the name of the NRI alone until and unless there is a specific mention about making the payment in the name of the POA holder in the deed.

You have to give the amount to original nri seller only. Even if you put in other account the deduction will be 20 percent only. You cant avoid tax liability. When a house property is sold, after a period of 2 years (Reduced from 3 years to 2 years in Budget 2017) from the date it was owned – there is a long term capital gain. In case it held for 2 years or less – there is a short term capital gain.

You can deduct 20% TDs from sales consideration.

You can tranfer the funds to account of GPA holder or Issue cheque or DD as proof of transaction with GPA holder.