Yes, you pay zakat on that.

For property under construction meant for living is not liable to Zakat so in case we have paid half amount and half is remaining to be paid so do we deduct remaining amount to be paid from total assets and cash we have for zakat and calculate zakat or zakat is calculated on amount not paid normally until paid to builder. suppose paid 30 lac and 40 lac is remaining so do we pay zakat on 40 we have