Is TDS certificate required for property sale?

livemint.com:

I recently sold a property owned jointly by my mother-in-law, my wife and me. The property was purchased with a loan taken in my name although the sale deed did not mention any proportion of our shares in the property. The buyer paid the sale amount in three equal parts to each of us and also paid tax deducted at source (TDS) of the three sellers. Is the challan or tax receipt given by the buyer proof of the advance tax paid? Is TDS certificate (Form 16B) required? To calculate long term capital gains (LTCG), can I include money spent on interiors and other work as cost of improvement? Also, what constitutes the cost of transfer? My wife and I had bought a house in 2019. The registration was completed the same year but the property is expected to be handed over this year. Can I show the purchase of flat mentioned towards exemption of LTCG tax? What is the timeline for reinvestment in residential property? Does it have to be done before filing the tax return? Then what is the 2-year window for investment? —Name withheld on request If the buyer has paid advance tax, TDS certificate is not required.

However, this is non-compliance from the buyer side. But you as the seller need not worry about it. As for the cost of improvement, it is the capital expenditure incurred to make any addition or improvement in the capital asset, which is incurred to increase the value of the capital asset.

It also includes any expenditure incurred in protecting or curing the title. Accordingly, compound walls and protective doors may be considered. For transfer costs, legal expenses can be included towards it but travel and other incidental amounts cannot be included.