Can buy plot more than dlc rate ?

Plot size = 240 sq. mtr

Can i buy plot more than dlc rate. In my case, dlc rate of plot is Rs 4700 per sq. mtr and i am buying that plot from seller in Rs 8700 per sq. mtr. Everything is white not Black.

1. is there any mistake with this deal ?

2. any income tax notice from income tax department ?

Actually everyone is saying that if i buy plot too more than dlc rate then income tax department will send notice to me. they will ask where extra amount come from.  please tell is it true or false ?