TDS : Builder - PAN No change

In my view, this should not be treated as two sellers with 65% and 35% share merely because the builder’s PAN changed after 65% payment.

For TDS purposes, reporting should be based on the actual PAN/entity to whom the payment was made or credited. Payments made before the change should be reported under the old PAN, and payments made after the change should be reported under the new PAN/company, provided the builder has legally communicated/confirmed the change.

The 65:35 ratio should not be shown as seller-wise ownership share unless both entities are actually co-sellers in the agreement or transfer documents. If it is only a change/conversion/restructuring of the builder entity, then obtain written confirmation from the builder, revised demand letter, PAN details, and preferably a declaration/novation or clarification letter, and file TDS accordingly.

Also, ensure that TDS already deposited under the old/new PAN matches the respective payment and credit records, because mismatch may later create difficulty in Form 26AS/AIS or builder reconciliation.

I understand in Form 26QB it should be reported as single seller.

But in Form 141, should I mention new PAN as 100%. ot sure if automated system detects both the PAN no belongs to same entity and group it together. If not, I am worried because their automatic sustem would see TDS paid only on 35% amount. This may cause automatic alert that I paid TDS only on 35% whereas I am claiming full 100% paid to that seller. 

Yes, in agreement or sale deed there would be one seller. But is it important? Let me take another example

Lets say I purchased a resale underconstruction property from MR X. Mr X purchased this from builder at 1 crore + 12% GST = 1.12 crore. Mr X paid 80% (89.6 lakhs = 80 + 12% GST) to the builder and 20%(22.4 lakhs = 20 + 12% GST) is pending at the time of resale

I purchased this property at 1.6 cr. I paid 1.376 cr to Mr X and 22.4 lakhs to builder.

For Agreement:
It will be only one seller i.e builder. Cost would be 1 crore as builder received this amount

For TDS purpose
I will show two sellers
Mr X 1.376
builder : 20 lakhs (Not 22.4 lakhs, Because TDS is not applicable on GST)
My total cost : 1.576 crore

Here I will two sellers even if the agreement has only one seller. Also I show cost as 1.576 cr whereas as per agreement it is 1 crore and actual is 1.6 crore. Please let me know if there is any mistake in my declaration here