194 ia of income tax act

Dear Experts,

We know that latest amendment in Income Tax Act has resulted in new section 194 IA which is related to TDS on purchase of immovable property other than agriculture land. This section came into effect from 1st June 2013.

I would like to know if a part payment has been made before 1st June 2013 and rest amount has been paid after 1st June 2013 and immovable property price exceeds Rs 50 Lakhs, then is the purchaser liable to deduct TDS @ 1% on the payment made before 1st June 2013?

Waiting for your valuable reply.

Regards

Toms Abraham