Cash advance agiainst property

Well if he has sold property, you have to compute capital gain.

If the cash was received but property was not sold, it is not income. It will go to reduce the cost of acquisition of the asset as per section 51.

If he has accepted any non-refundable security deposit for a let out house from the tenant, it becomes part of actual rent for computing the income from house property. 

I posted the three alternatives facing u.. cos i cant understand your situation - whether the property is transferred or he received advance against a property only.