Taxpayer has not deducted any TDS on property as he has already paid the booking amount of property to the seller still he wants to pay the TDS. Can he pay the TDS amount?

Buyer should deduct and pay the TDS on Property. If buyer has not deducted while making payment to seller, in such case buyer has to recover the TDS on property from seller and deposit the same with late filing fee, late deduction and late payment interest.