The provision of advance income tax under section 236C in the case of the seller of immovable property and provision of section 236K in the case of the buyer of immovable property shall apply on registration of immovable property. Both advance taxes shall also be applicable on attesting the transfer of immovable property. In your case, there is an attestation of the transfer of immovable property in the Society, therefore, the Society is a withholding agent authorised to collect advance tax from the seller under section 236C and from the buyer under section 236K.