1. Whatever amount towards sale consideration which you will pay to the owner for assigning his rights to you, on that amount you will have to deduct TDS

2. When owner bought from builder, owner deducted TDS from amounts paid to builder. That is one independent transaction

3. When owner assigns his right to you, you will pay certain consideration to owner seller. That is a separate transaction

4. So the two transactions are independent of each other

5. You have to deduct tds from all amounts which you will be paying to owner except the taxes like stamp duty, registration fee, gst etc. There cannot be tax on a tax. That would amount to double taxation which is prohibited

Dear Client,

Above calculation if reduced in to writing in documents will clearly show evasion of stamp duty by showing less sale consideration.

Without POA or sale deed executed by builder in favor of owner, he cannot assign any right/transfer ownership in you.

Rate of TDS is predefined, 1% of sale above 50 lacs which will shown in sale deed.

And first purchase if shown in sale deed, transfer in owner than in you, registrar will charge stamp duty on first transfer too,

If you are registering your property for some value, the TDS shall be applicable to that value alone.

You may be paying an higher amount but that is off the record, you must ascertain that how you are going to account the extra amount.