TDS on purchase of under construction Flat

I am Raghavendra from Bengaluru. I have purchased an under-construction Flat from a Developer in Bengaluru. RERA possession date is December 2027. I completed payment of 10% booking amount(first installment) on 22nd July 2023. Please find below details of 10% Booking amount payment for your reference: a) 2 Lakh Rs token advance paid on 29th June 2023 b) 713179 Rs - remaining part of 10% booking amount paid on 22nd July 2023 Total - Rs 9,13,179. (10% Booking Amount after excluding GST is Rs 8,69,692) Total cost of the Flat is around 90 Lakhs. 10% Booking amount - first installment 10% On Agreement milestone payment - second installment Please note that I did not deduct 1% TDS on this Booking amount (first installment )payment as per Developer side Executive's suggestion. I was told by the Executive that Allotment Letter would be given only after a month of paying the Booking Amount and Allotment Date would be needed for filing TDS. The Developer side Executive also told me that the 1% TDS on Booking amount can be deducted from the "On Agreement" (second installment of 10%) milestone payment. Since I did not deduct 1% TDS on booking amount payment, I deducted 2% TDS amount (1% TDS for Booking amount installment paid in July 2023 and 1% TDS for "On Agreement" milestone payment paid on 19th February 2024) from second installment ("On Agreement" milestone payment). Both first and second installments are 10% each of the total cost. I completed payment of the second installment ("On Agreement" milestone payment) on 19th February 2024 after deducting 2% TDS (1% TDS for Booking amount installment paid in July 2023 and 1% TDS for "On Agreement" milestone payment paid on 19th February 2024) TDS deducted = 2% of second installment = Rs 17,394.00 The important Question that I have is: 1) For making TDS payments for first and second installments, should I combine them into one single TDS payment or should I make 2 separate TDS payments? If I combine them into 1 single TDS payment, then I will have to mention the "Current Installment" amount as Rs 17,39,384 (8,69,692 * 2) and Previous Installments paid as 0. Is this the right way to do it? Or Should I make 2 separate TDS payments for first and second installments? This will mean that for the TDS payment of first installment paid in July 2023, due date was August 30th 2023. Will I be liable to pay penalty applicable on non-filing of Form 26QB within the due date. Please note that token advance of 2 Lakh Rs and balance of 10% Booking amount were paid on 29th June 2023 and 22nd July 2023 respectively. Can I treat these 2 payments(Token advance and balance of 10% Booking amount) as one single payment for purpose of filing TDS? Please let me know the correct way to file TDS for first and second installments . Since TDS filing for first installment is already delayed, I need your advice on the correct way of doing it. Thanks in advance for your help.