Can tax be exempted while buying a registered commercial property

I am planning to buy a property of 62*82= 5084 sq ft. The seller is asking for 85 lacs. The guideline value of the property comes to around 2.5cr if we are registering as commercial. Registering as residential will be 1.6cr. My questions - 1. Possible options to buy this so as not give tax on 2.5cr and give only on paid amount 85lacs. 2. With regards to income tax, they will assume my sale deed to be 85lacs or 2.5cr. 3. very low chances of govt. decreasing the circle value. Thanks in advance