Cash payment done at the time of land registratistration

To autheticate any expense, bill and receipt both are required....... Your agreement is silent about it......

Do you have receipt?

How will you justify? Will the buyer confirm your statement?

Moreover, as per section 269SS  the seller of the immovable property will be liable to pay penalty on the amount accepted or taken in cash...

Seller has not given me any receipt because he intentionally asked cash to avoid paying tax for 4L.  Seller may not confirm now if I ask for receipt.

I have not thought earlier that it may comlicate the ITR filing. Now I see that if government guidance value is higher than the deal price then buyer also has to pay taxes for the differnce amount. presently according to documents (36-21 = 15L is taxable for me) but actually i paid 25L so taxable should be 36-25 = 11L.

That's why I want to show actual amount which I paid 21L + 4L = 25L , otherwise I will have to pay extra tax for 4L as well.

You should have thought about it or taken opinion of consultant before completion of the transaction, now what you would do is like.... 'jump in the pit dug by you yourself'

I know that I am in pit dig by myself. I looking for any solution to this problem if anyone know. 

Just pay more tax........ rather than inviting trouble (without any support from seller).

Otherwise also. none of your effort to establish COA as 25 lakhs without any evidence will be fruitful !!!