Tds u/s 194ia

Still there is no clarification on this,

But if we have close reading of the section 194 IA then we find a word Transferor in the Section not Transferors, which means Payment to Individual transferor of Property, if you are paying less than a limit to individual Transferor then sec 194IA will not attract,

Secondly, if you file TDS payment challan cum return for Sec 194IA then you have to Qoute PAN of Transferor, there also they ask for PAN of only one person, It also indicates that TDS is require to Deduct only when Payment to individual transferor exceeds specified Limit,