Is the TDS is applicable to NRI as per sec 195, but the Agreement value is under 50 lakhs

Dear all,

1. There is two partys in involved this matter. A who is NRI, the seller one & B is the Purchaser Indian residence.

2. B is Purchasing a immovable property at the agreement value of 45 lakhs, form A and A is NRI.

3. All the Funds is transferring in indian bank account.

So is the TDS is applicable as per sec 195, on this matter.