Tds on immovable properties

It will depend on the specific clauses of the agreement, but if it is a straight sale of a non-agri land and whose amount is more than 50 lacs, then yes you may deduct TDS u/s 194-ia.

Not understand please inform in brief, Our Joint venture agreement is not a sale deed in between builder and land owner (N A Plot Holder) then how we can deduct TDS U/s 194 IA and not fixed any amount between us  only ratio of construction flat area in sq foot  decied.