Advise for Property Transaction

I want to buy a resale flat from sellers (A&B). They purchased the property in Nov,2016. The ready reckoner rate (circle rate) in Nov,2016 was Rs.87,50,000/- but the consideration they paid was 1,18,00,000/- and made agreement and registered the property. As on July,2024 the ready reckoner rate is Rs.1,05,00,000/- and we have agreed to made an agreement value for sale of Rs. 1,05,50,000/- Now my question is since they have paid Rs. 1,18,00,000/- in 2016 and now they are making an agreement for Rs. 1,05,50,000, will there be an issue as a buyer to me since the seller is already making an agreement in loss from what they have paid. Is it necessary to make an agreement of higher value or above Rs, 1,18,00,000/- (because even if the agreement is made of higher value the index cost of acquisition is way higher) Because the Index cost of acquisition for them will be 1,18,00,000*363(24-25)/264(16-17) = 1,62,25,000/- (without any deduction or expenses) So there will be a long-term capital loss of Rs, 44,25,000/- (1,62,25,000-1,18,00,000/-) Are they eligible for indexation benefits and will there be any notice from the income tax department or the property registrar to the buyer and the sellers? Please note this is a genuine transaction and not for tax benefit purpose. Kindly advise and thank you in advance.