Section 194 IT Act..definition of transaction vslue

We are selling land at Bilaspur fir Rs.48 Lakhs plus stamp duty , lawyers fees etc Rs. 5 L. Total value involves Rs.53 L

While applying section 194 for 1% TDS, what transaction value is to be considered? If we keep it below Rs.50 L, does buyer deduct 1% tds.

Pl guide.