Income Tax Implications on Sale of Land

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Dear All Experts,
one of my known one want to sell land, and he have Power of Attorney, but dont have land in his name. So what will be tax Implication if he take all sale proceeds by using his Power of Attorney. plz help
Replies (2)
No tax implication. payment by you will be in name of owner only.
Sir, all payment i will take in name of power of attorney name... plz help


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