Impact on cheque payment for residential flat purchase

*Sub: Purchase of a flat in Chennai, Tamil Nadu.* 1. A residential flat is purchased at ₹. 49 Lacs and Sale deed registration is done at Govt guidance value which stands at ₹. 32 Lacs. The difference in sum ₹. 17 Lacs (₹. 49 Lacs - ₹. 32 Lacs) is paid by way of cheque to the seller’s relative. 2. The receiver (seller) is willing to file income tax returns for both payments (Guidance value ₹. 32 Lacs by property owner) & for the differential sum (₹. 17 Lacs by relative). 3. Can you please let me know the implications on buyer as he makes a Cheque payment to property owner for ₹. 32 Lacs n separately a cheque for ₹. 17 Lacs to property owner relative? 4. Above is done as the seller does not want cash and at the same time not affect future registration in the same area as guidance value is fair n helps in stamp duty / registration budgeting. *Please guide on impact on the buyer for making separate cheque payments for purchase of flat?* Thank you R Aravindan