TDS u/s 194-IA - Joint Ownership in Sale Deed, Full Payment by Me - Capital Gains and AIS Confusion

I seek your guidance on the following situation related to TDS compliance under Section 194-IA:

• I have purchased a residential property for ₹1,75,00,000 from a single seller in June 2024.

• The sale deed includes three buyers: Myself, my father, and my mother—each shown as 33.33% joint owners.

• However, I alone have funded the entire consideration (100%) from my own bank account.

• Accordingly, I deducted and deposited 1% TDS (₹1,75,000) under my PAN through a single Form 26QB.

• No separate Form 26QB was filed under my parents’ PANs, as they did not contribute any amount.

Now my concern is:

1. In AIS (Annual Information Statement) of all three co-owners (me and both parents), this transaction is now appearing – likely due to their names being in the sale deed.

2. My parents & I had sold an old residential property (joint owned) in FY 2024–25, and we are looking to claim capital gains exemption under Section 54 against the new property purchased.

3. Since the new property is registered jointly, but I funded it fully, I’m unclear:

   • Can my parents still claim exemption u/s 54 for their share (33.33%) of the new property?

   • Will the ITD question the exemption if they didn't contribute funds?

   • Should I submit any declaration to clarify that despite funding, ownership remains as per sale deed?

4. Also, is there any TDS compliance risk (e.g., notice for non-filing of Form 26QB under my parents' PANs) given the AIS reflects all names?

Would appreciate expert views on whether my current position is correct and if any corrective or precautionary action is needed.

Thanks in advance!