TDS U/S 194IA

You are requested to refer this article.

https://help.myitreturn.com/hc/en-us/articles/219844567-TDS-on-Immovable-Property-u-s-194IA

Hope it will help you.

TDS U/S 194IA IS DEDUCTED ON SALE OF PROPERTY

1%TDS is deducted on all Property Transactions which are above Rs. 50 Lakhs. This TDS is to be deducted on all types of Property Transactions irrespective of whether the property in consideration is a flat or a building or a vacant plot. 

TDS is being shown in 26AS. Income on sale of property comes under Capital Gain Head


Now clear whether u r asking as a deductor or deductee.