IT deduction of 1% on sala consideration.

Sale consideration relating to a Flat is Rs.60 lakhs.

The Flat is owned by A and B with  each having 50% share in it.

The consideration is to be paid individually according to their entitled share in the Flat (ie 50% each).

Individual entitled amount comes to Rs.30 lakhs each.

Whether TDS at 1% is to be deducted from their respective payments to be made,.