Now there are many notices from AO(TDS) for non deduction of TDS for purchse of immovable property (other than agriculture land).
This is new provision applicable from 01-06-2013 but huge notices without any awareness by the income tax department to the public , real estate agents/brokers or Registrar office
There is real problem as this provision is applicable to every person. And every person not supposed to income tax provisions (except those filing returns, doing business). In india mostly purchases by villagers, uneducated persons , in the name of womens etc.
to avoid these notices, litigation, There should be responsibility fixed on Registrar / Teshildar before doing registy the deed, he ensure himself that TDS is deduted and paid properly, in the income tax act
persons buying immovable properties should be aware of the laws as are applicable but the thing is that people don't want to pay taxes though they are eager to obtain pan I don't think any one can change this except ministry of finance
these provisions have been introduced to plug these loose transaction