194IA SDV

I have two question regarding 194IA,

1. Applicability of 194IA when there are more than one buyers and seller more than one seller, AND individually the purchase consideration is below 50 Lacs

2. While filing 26QB, 1 or 2 day before registry, what should be the amount of SDV to be filled in 26QB, as we don't know SDV at that time
Replies (1)

1. Sell value of the property need to be considered, not individual share/s.

2. Can be easily got  from Sub-registrar office.

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