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Hi !
Yes , you need to take the BDS seat alloted to you in first round because if you refuse to take that seat , you will not not be allowed to participate in any further rounds of allotments by MCC. If you get a college and seat of your choice in any further rounds , you can easily surrender this seat ,and get your original documents back with you.
Hope it helps !
Refer to following official link for more information:
https://mcc.nic.in/PGCounselling/home/ShowPdf?Type=50C9E8D5FC98727B4BBC93CF5D64A68DB647F04F&ID=6FB84AED32FACD1299EE1E77C8FD2B1A6352669E
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