194ia when to pay for under construction property

Hello,

I purchased an in construction property of 90L. 45L was already paid by me in Oct 2023 and another 45L home loan availed. Bank has released 35L based upon construction progress and handover of apartment is expected in Dec 2024.

So far I have not deducted any TDS under section 194IA as I was not aware. Question is

1) Should I pay the TDS now or do I have time till possession of the property to make the payment ?

2) Is there any penalty I have to pay now or later for this ?