TDS under section 194IA for flats to landlord in exchange of land

Reddy Sandeep (Ipcc) (13 Points)

18 May 2021  
During the FY 2020 - 21, I entered in to development agreement with a land lord for the construction of 10 flats. I constructed 10 flats and sold 5 in the open market for Rs. 32,00,000/ each and given 5 flats to the land owner. I didn't paid any monetary consideration to the landlord except 5 flats in exchange for land. in this situation I want to know whether TDS u/s 194IA or any other sections of income tax will trigger or not. the above transaction is closed in the fy 2020-21 itself.

please guide me with the above transaction. thanks in advance.