We are purchasing 2 adjacent lands registered in name of husband and wife. We are 3 buyers and SR value of site#1 is 40L and site#2 is 35L. Should we deduct TDS while paying to the seller?

If it is done through one document TDS will be applicable

TDS shall not be applicable if the share of the individual buyer doesn't exceed Rs. 50 Lakhs even if sale done through a single document. 

There is a Delhi ITAT caselaw supporting this.

But many times it is advised to deduct TDS to avoid future litigations!

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