Tax on agricultural land

"he sold a agricultural land and got 28lks...."

Any capital gain by SELLS of an agricultural land is tax exempt, but you cannot accept cash as payment.

Check your sell deed, is 28 lakh received by cash? What is date of  sale deed registration?
 

Thanks for replying. The government rate is only 12 lakhs so had to take cash. And the registration process is not yet completed because of the currency ban. In hyderabad city my father sold a 220 yrds land, this is registered as gift registration so can we show that the money has been raised by selling this land.

"The government rate is only 12 lakhs so had to take cash......" It implies the registered sale value will be only 12 lakhs and rest will be............. Is it right?

Be clear, what you want to do?

Either register the land for 28 lakhs, and deposit the rest money in his account. Or  think of any other source of income..............

Yes the registered land value is 12 lks and the rest is.........So can we register the land for 28 lks that is beyond the government land price. If we can register what is the process. Thank you in advance.

Ask buyer to register for full value. Rest all procedure is same, only stamp duty will be almost double.