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Sale of agricultural land

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Capital gain from sale of Agricultural land is exempted, but our client received excess amount then book value. for example stamp value is 10.00 lakhs , but he received 20.00 lakhs, how should we treat exess Rs 10.00 lakhs , please advise me
Replies (3)

Did he receive the (total) amount by cheque or any banking channel? 

sir, received cash and cash deposited in SB account

 

How can you justify with documentary evidence that the sell price was Rs. 20 lakhs and not 10 lakhs?


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