The Due date of filing Form 26QB is within 30 days from the end of month in which the tax deduction is made.

Buyer is required to furnish TDS certificate in form 16B to seller which is available around 10 to 15 days after depositing TDS.

TDS credit can be carried forward to the subsequent year and can be claimed in the year income is offered to tax.

A seller of the property can claim the TDS deducted on an immovable property at the time of filing their income tax return. In a case where a refund arises due to TDS on the sale of a property, the refund can be claimed through an ITR filing. 
The income tax law allows for payment of interest at 0.5% per month under section 244A to a taxpayer on the refund due on an ITR filed. In a case of an ITR filed within the due date, the interest is payable from 1 April of the assessment year till the date of refund is granted. In a case where the ITR is filed after the due date, interest is payable from the date of furnishing of ITR till the date when a refund is granted.

TDS shall be deducted on each payment. If payment is in part then on each payment applicable TDS and part thereof shall be deducted. 

It can be claimed in your returns depending your income 

No it has to be deposit in same year in which property has been sold. You hold the transfer and ask them to deposit  TDS first.

Dear client,  

As per the Income Tax Act, TDS needs to be deducted at the time of payment or credit, whichever is earlier. Since one of the buyers has already deducted and deposited TDS for their share of payment, it's important that the other buyer also does the same to avoid any penalties or legal issues.

Ideally, TDS should have been deducted by both buyers at the time of payment itself. However, since one buyer has already deposited TDS for their share, the other buyer can still deposit their share of TDS for the payment received in March 2023. The TDS amount can be calculated as per the applicable rate (usually 1% for sale of property) on the payment received in March 2023.

The TDS for the payment that will be received in May 2023 should also be deducted and deposited by both buyers at the time of payment or credit, whichever is earlier. The TDS amount can be calculated as per the applicable rate (usually 1% for sale of property) on the payment received in May 2023.

Since the TDS has been deducted and deposited in the current financial year (FY 2022-23), it can be claimed as a credit in the income tax return for the same financial year (AY 2023-24). In case the TDS is not deducted and deposited by one of the buyers for the payment received in March 2023, it's advisable to rectify the mistake and deposit the TDS as soon as possible to avoid any penalties or legal issues.