I have sold my flat as sole owner at agreement value of 108L to 2 joint buyers. The market value or ready reckoner rate of the flat is 73.28L. The buyer's lawyer has deducted and paid 1.08L as 1% TDS in 2 separate form 26QB on individual buyer PAN as 54k + 54k. In this form 26qb He has mentioned property value as 108L in both cases but total stamp duty value of the property he has reduced by half to 36.64L saying that it is 73.28L divided by 2. I feel that this is incorrect reporting and is a cause for concern and possible future action by Income Tax considering the analytics at use in recent times. Request your experienced feedback if this dividing total stamp duty value of the property by number of buyers is correct procedure. Thanks and appreciating your help in advance.