I booked an under construction property in 2021, and registered the Agreement for Sale. The construction was not completed even after 6 years. If I sign a cancellation or termination letter in March 2026, and agree to register a cancellation deed where in the original seller (developer) agrees to return my capital, GST and compensation, does that attract TDS provision of section 194-IA of the Income Tax Act 1961? Principal amount was 46 lakh, Amount paid towards GST is 2 lakh and Compensation is 23 lakhs. Does this invoke TDS u/s 194-IA on the total amount of 70 lakh? Is the buider required to show TDS deduction on cancellation of agreement.