Income Tax for Power of Attorney

Hi Friends,

i am an NRI planning to sell land in India. Due to Covid situation i can’t go to India, hence i will give Power to my Cousin Brother so that he can sell it to Potential Buyer. Potential Buyer will give Cheque on my name for the said land value.

My question is, Is there any tax component for my Brother…?

With Regards,

The person who’s is the owner and is receiving the money will have tax liability and not the person who merely signs on your behalf using the POA.