Income tax

Dear Sir,
You have to approach chartered accountant to resolve the issue and to find out other alternative notes. In the meanwhile get issue a legal notice to C for giving ITD to B or A so that the said amount is paid to the Income Tax Department.

Dear Client,
A GPA holder is only an agent to the principal, and such an agent is acting on behalf of the principal. Execution of GPA alone will not amount to a transfer. The principal is alone liable for capital gains tax when an immovable property is transferred through GPA. In case, terms of the GPA attracts transfer u/s 2(47) of the Income Tax Act, 1961, both principal and GPA holders are liable for capital gains at different points of time. However, be informed that under Section 194IA of the Income Tax Act, a buyer is required to deduct TDS at the rate of 1% of the sale consideration if the market value of the property or the payment of sale consideration exceeds Rs. 50 lakh and above. So, the question of deduction of TDS by the buyer does not arise when the sale consideration of the property is below the threshold limit, i.e, Rs. 50 lakhs. Income Tax is a branch of law or legislation that eventually comes under the arena of Chartered Accountants and Tax Consultants, who have expertise and in-depth knowledge on the subject and may guide you properly to navigate the issue in the right way.