194-ia 1% tds

" If Applicable then How much should Mr. A & Mrs. A Pay individually - viz. 1 % of 60 Lakhs or 1% of 30 Lakhs."

As per their liability of payment....... which is 30 lakhs each..

i.e. Both will pay Rs. 30000/- each total Rs. 60000/-

"OR Mr. A can alone Pay the Rs.60000/- to Govt. from his Bank A/c, irrespective of whether he Pays Rs. 60 Lakhs whole from his Own A/c or 30 Lakhs Each."

Not advisable, to pay by single 60K challan.......
 

"How will transactions of joint parties (more than one buyer/seller) be filed in Form 26QB?

Online statement cum challan Form/ Form 26QB is to be filled in by each buyer for unique buyer-seller combination for respective share. E.g. in case of one buyer and two sellers, two forms have to be filled in and for two buyers and two seller, four forms have to be filled in for respective property shares "

From: https://www.tin-nsdl.com/faqs/tds-on-sale-of-property/TDS-FAQ.htm

"How will transactions of joint parties (more than one buyer/seller) be filed in Form 26QB?

Online statement cum challan Form/ Form 26QB is to be filled in by each buyer for unique buyer-seller combination for respective share. E.g. in case of one buyer and two sellers, two forms have to be filled in and for two buyers and two seller, four forms have to be filled in for respective property shares "

From: https://www.tin-nsdl.com/faqs/tds-on-sale-of-property/TDS-FAQ.htm l

Okay Sir, In my Case 2 buyer 1 seller so 2 forms will be filled. But how much TDS should they pay . . 30000+30000 = 60000/- ?? vide 2 Seperate challans. or any other Advice.

Two separate challans is advicable. If the entire payment is made by one buyer say Mr.A alone, then its sufficeint that Mr.A alone pays 60000 in single challan. But in your case both buyers are making payment of 30 lakhs separately. Therefore both have to pay 1% on amount paid by them, that is 30,000  each in separate challans.