TDS u/s 194IA in case of Joint Ownership (varying from consideration amount)

Hello ! I am facing issues with the following scenario:

In the case of a property purchased by a father and son with a 50% share each as per agreement. 

However, the father has contributed 60% of the consideration and the son has contributed the remaining 40% through a bank loan. 

I have the following queries:

• 1) How will the TDS be deducted for each buyer i.e. what should the total consideration value be shown for each: 60-40 or 50-50? (considering the property value is more than 50 lakhs).
• 2) Will this co-ownership cause any issues for the father in availing exemption u/s 54F?

Thanks.