New Delhi, Feb. 2 -- One of the key tenets of taxation is that it should be easy to comply. Government has been working towards bringing in certainty and ease of compliance in successive budgets and using the technology to help it achieve the same. Tax withholding in case of payments to non-resident has always been a sore point for residents especially the individuals who deal with NRI's and other non-residents while purchasing a property due to uncertainty on rate of tax withholding and need for Tax Deduction and Collection Account Number (TAN) for compliance. Under the Income-tax Act, where a person purchases immovable property for a consideration of Rs.50 lakh or more from a resident seller, the buyer is required to deduct tax at source ...