You may go for section 467 & 468 IPC for criminal case for this Freud through police station or sec 156 crpc if police don't register your FIR 

Issue legal notice to seller for suppression of material facts regarding his NRI status 

2) case the buyer fails to deduct the TDS (wholly or partly) or fails to deposit the TDS with the Government, then the buyer (i.e. Deductor) would be liable to pay penalty under section 271C. Here, the defaulter would be required to pay penalty amounting to sum equal to the TDS not deducted or TDS not paid.

You have to issue legal notice to seller to pay TDS amount .mention that he suppressed facts about him being an NRI hence did not deduct TDS at 22 per cent 

2) embassy won’t help you in this regard 

3) The TDS on the immovable property must be paid using Form 26QB in 30 days from the end of the month when the TDS was deducted.

How did you come to know that he was a NRI and when did yo know about it?

If he had produced the identity proofs to prove that he was a resident at the time of executing the registered sale deed then how can you get the information about his residential status?

This transaction took place one year ago, you will be held responsible to pay the penalty to the government for the period of delay in remitting the TDS  as a buyer.

Any action that you propose to take now may not bother him so much until and unless you prove =with documentary evidences that he has committed a crime.

Whether he is CA or anyone, even if he is a resident Indian, if the sale consideration amount crosses the threshold then it becomes the duty of the buyer to deduct the TDS as per law.  

The Assessing Officer may direct a person who fails to file the statement of TDS/TCS within the due date to pay a minimum penalty of Rs 10,000 which may be extended to Rs 1,00,000. The penalty under this section is in addition to the late filing fee u/s 234E.

1. NRIs can apply for a Certificate for Nil or Lower Deduction of TDS by submitting Form 13 to the Indian Income Tax Department. This certificate significantly reduces the TDS burden on property sales

In case the buyer fails to deduct the TDS (wholly or partly) or fails to deposit the TDS with the Government, then the buyer (i.e. Deductor) would be liable to pay penalty under section 271C. Here, the defaulter would be required to pay penalty amounting to sum equal to the TDS not deducted or TDS not paid.

Dear Client,

1) As regards to the TDS Rs percentage amount would be higher for NRI therefore, the exact Rbs amount should be determined. For the properties sold by the NRIs, the TDS has been reportedly prevalent at 20% of the sale value; however, it can reach up to 30% if the value is undervalued intentionally. As for the TDS amount, the exact percentage depends on the selling price and you should consult a tax professional/ CA for the correct TDS percentage. It is advised that even if the seller provides the required documentation stating that he is declaring a capital loss, as the buyer, it becomes the buyer’s responsibility to deduct and deposit the TDS as required. Later on the seller is in a position to demand refund for any given product in case the need arises. If you have deducted and deposited the TDS, you can try to get the TDS certificate (Form 16A) either by checking with the Income Tax Department using your TAN (Tax Deduction and Collection Account Number) or intimation of such deposit.

To pressurize the NRI into agreeing to pay the TDS, legal notice through an attorney should be given to the NRI to compel him/her to pay the TDS. This notice should indicate thegist of the fraud and insist on the payment of the outstanding taxes raised on the fraudster with any interests where applicable. The summons and threats of being locked out may force the seller to bring further issues to settlement to prevent complicating the legal process.

3) The period within which TDS is required to be deposited of property transactions varies generally 30 days from the end of the month for which TDS has been deducted. In any case, you have not deducted TDS and thus you should immediately resolve this in order to refrain from future penalties and interests. It further does not become a legal offence if one continues to live in the house, once legal proceedings have been initiated against the NRI. However, relevant importance should be given to tax compliance as any disputing issue may arise between the organization and the Income Tax Department.

4) While the embassy or consulate won't directly intervene in such matters, they could provide steering on the felony framework and obligations of NRIs. You can also are trying to find help from criminal professionals who focus on NRI belongings transactions and tax issues.

5) The first step legally would be to discuss with a belongings lawyer or a tax consultant skilled in NRI transactions. They assist you to draft and ship a prison word to the NRI supplier, disturbing the TDS payment and necessary documentation. If the seller does now not comply, you could record a grievance with the local police for fraud and cheating, and simultaneously, provoke prison complaints in a civil court docket to recover the TDS amount and any related penalties. Keep all transaction records, communications, and criminal notices properly-documented to aid your case.

Dear Sir,

Your case is having many complications. First step is to send him a legal notice through a lawyer detailing all the problems and actions which can be taken against him under law and ask him to fulfill all your requirements along with a compensation for cheating and fraud . 

All your documentations needs to be thoroughly checked . Sufficient proofs that Other party is a NRI is required to be extracted and then this case needs to be tactically handled .  

I could discuss your case in detail if I had known more information about your case . But due to limitations, i would request you to contact me or at my office for detailed consultation if any required..

If you found my answer help , Please provide your valuable ratings.

Thank you. Warm regards

- Adv Harshita Shah

- When an NRI sells property, the buyer is liable to deduct TDS @ 20% and in case the property has been sold before 2 years from the date of its purchase then  a TDS of 30% shall be applicable.

- Since, has has hid the NRI status , then you can file a complaint against him before the police and also income tax department for the offence of cheating , breach of trust and not paying the TDS

- However, before filing any complaint against him better send a legal notice to provide the copy and details of the TDS payment 

Thank you sir