Help me on 194ia

Sub-section (3) has been inserted in section 194-IA to provide that provisions of section 203A containing the requirement of obtaining TAN, shall not apply to a person required to deduct tax in accordance with the provisions of section 194-IA.

It is not required to obtain TAN for section 194-IA.

NO TAN REQUIRED ONLY PAN OF SELLER AND PURCHASER ARE MANDATORY.JUST FILL THE FORM ON TIN WEBSITE.EITHER MAKE PAYMENT IMMEDIATELY OR SUBSEQUENLY.  9 DIGIT ACKNOWLEDGEMENT NO. WILL BE GENERATED AND IF U WANT TO PAY SUBSEQUENLY , FILL THE DETAILS AS GIVEN ON ACKNOWLEGEMENT AND MAKE PAYMENT.LAST DATE IS 7 DAYS FROM THE END OF MONTH IN WHICH TAX IS DEDUCTED.

Pls. advice about applicability of TDS @ 1% under following circumstances

A :-

1) Cost of Property : Rs.80,00,000/-

2) Before 01/06/2013 amount paid Rs.40,00,000/-

3) Property is registered on 28/03/2013

B:-

1) Cost of Property : Rs.80,00,000/-

2) Before 01/06/2013 amount paid Rs.40,00,000/-

3) Property is not yet registered.

Query : (For - A)

1) Whether TDS is applicable since the property is registred before 01/06/2013

2) If yes whethre the TDS shall be applicable on remaining amount of Rs.40,00,000/- or on entire consideration

Query : (For -B)

1) Whethre the TDS shall be applicable on remaining amount of Rs.40,00,000/- or on entire 

    consideration.

2) Whether TDS is payable once on entire consideration OR against each installment