86. Mr. Ram acquired a house property at Chennai from Mr. Satyam, a resident, for a consideration of * 85 lakhs, on 23.8.2020. On the same day, Mr. Ram made two separate transactions, thereby acquiring an urban plot in Gwalior from Mr. Vipun, a resident, for a sum of 50 lakhs and rural agricultural land from Mr. Danish, a resident, for a consideration of 75 lakhs. Which of the following statements are correct assuming that in the consideration amounts as aforementioned all the charges incidental to transfer of the immovable property are included? (a) No tax deduction at source is required in respect of any of the three payments. (b) TDS@1% is attracted on all the three payments. (c) TDS@0.75% on 85 lakhs and 50 lakhs are attracted. No TDS on payment of * 75 lakhs for acquisition of rural agricultural land TDS@0.75% on 85 lakhs is attracted. No TDS on payment of 50 lakhs and 75 lakhs. (d)