Purchase of agriculture land

it assessess purchase of agriculture land rs:36 lacs payment through on cash mode in f.y.21-22.
question:
assessess payment through on cash mode tax and penalty pay compulsory in it act.
Replies (2)
Quick Summary
This discussion addresses the tax implications of purchasing agriculture land for Rs. 36 lakhs paid in cash during FY 2021-22. It clarifies that such a transaction violates Section 269T and Section 269ST of the Income Tax Act. Consequently, the assessee will face compulsory tax and penalties for this breach.

Yes, As per violation of section 269T of the IT act.

You cannot make payment of Rs. 36 lacs . Sec 269ST VIOLATION.

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