Selling a house - furniture query

Hi,

I am looking to sell my house and had few queries -

1) Lets assume I am selling my house for 1 CR. Now the buyer has proposed if we keep the flat value at 95 Lakhs and furniture at 5 Lakhs.

a) In the above condition, do I need to include furniture part in the sale agreement ?

b) Will showing the furniture sale at 5 Lakhs invite any tax liability on my side ?

c) Assuming I have no other income, is the 1% TDS amount returnable while filing return ? 

Thanks.