Mou for resale

I have purchased an under construction property 3 years before in Navi Mumbai. I had registered and availed bank loan for it. Now the property is still under construction and i am planing to resale it for which i already had a buyer. Buyer will be paying me 1 lakh token amount and we go into an MoU. 10% at the time of registration and balance through bank loan. However, he still remains to pay me 3 lakh of the agreed amount for which he want a period of 6 month to clear it off. But he will issue me PDC for the said amount as a security My questions. 1. Can the balance 3 lakh amount be mentioned in MoU and it can become a legal document. Is it safe to have PDC in hand get the registration done. 2. From where can i get format of MoU to serve my purpose. 3. I have to pay ST & VAT on my registered property after which i will register the property under new buyer just to save the tax part for new buyer as per our agreement, Can we legally do like this?. Will appreciate your quick response.