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TDS on immovable property

Divya Priya (student)     16 November 2020

Divya Priya
 11 likes  320 points

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House property purchased by NRi for 9700000. out of this 2000000 advance paid and tds 20000deducted and paid in 22 Mar 2020 .balance 7680000 is to be paid to seller in 26 nov 2020.seller is lady and her husband doesn't exist. She has 1 son and daughter. Son 25 lakh and daughter 25lakh and for wide 47 lakh is splitup amount . How to deduct tds and pay in whose name? fully in wife name or to son and daughter account respectively. please let me know this in detail.

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