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Sec 2 (14)/148 notice


Dear Sir/Madam
My client sold aguriculture land in rural Area and fy 2013-14 since it is not forming the capital assets we have not included in return of income for the said AY , because there is not col in ITR 2 except income under exemption u/s 10. Now he received the 148 notice dated 31.03.2021 received on dated 06.04.2021. pl clarify me whrther it is valid notice , if yes where I have to show sale receipt of aguriculture land of situated in rural area



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