Property sale or purchase

My frn has sold a house Which was in the name of her mother ( Housewife). sale consideration is 26 lakhs. Buyer agrees to pay them amount equivalent to stamp duty valuation of property by an account payee cheque.At the same time they are purchasing a new house, consideration for which they r planning to make out of the aforesaid funds deposited in bank and balance through bank loan and in cash, if required.
Q.1 is TDS Will be deducted by buyer
Q.2 what compliances a bank may require then to do before depositing such amount in their mom account
Q.3 Although there is no capital gain, still she need to file return of her mom ??