TDS applicability for Property Assignment Case

Case: 1. I (buyer) am buying a ready-to-move apartment in bangalore from seller (Cost excluding registration - 78L) 2. Seller had sales & Construction agreement for this property with builder when it was under construction in Mar-2016 (Sales Agreement - 20L Approx. & Construction Agreement - 60L Approx.). He has deducted 1% TDS for the same against builder. 3. There is only sales & construction agreement between builder and first buyer (seller). He has not completed the sales deed / registration. 4. I will be going through a MOU which will be stamped for Rs.200/- mentioning the current sales value (78L) and payment terms. 5. Builder is preparing 'assignment agreement' where stamping will be for 0.1% of the sales value. Franking will be of around 300/- (200/- on Agreement to Sell & 100/- on Agreement to construction) 6. Seller has cleared all his dues to builder; and therefore, I am paying this amount (78L) completely to new seller & his bank (home loan). Queries: 1. Am I required to deduct 1% TDS? Whose PAN no. to be mentioned for tax credit ('New Seller or 'BUILDER')? 2. In assignment agreement, which cost will be mentioned? Old costs (20L+60L) or new cost (78L)?