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TDS u/s 194IA to be deducted against whose PAN

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(Querist)
17 October 2024 Against whose PAN TDS is required to be deducted...if the owner of the land comes in agreement through it's constituted attorney 'Promoter(real estate project)', where all the dealing and rights regarding the building are with the promoter and sale consideration is to be paid to the Promoter?
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Dhirajlal Rambhia online

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Dhirajlal Rambhia online (Expert)
17 October 2024 Against Promoter's PAN.

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