Urgent

 sir, 

  1.   sale of agricultural land situed in rural area . the sale consideration received in different previous years.

   2 .The lumpsum amount  32,0000 so received is deposited in capital gain account scheme account to avoid TDS.

   3. The interest amount is utilised for maintenance of his parents.

   4.He has not file the returun previously, 

   5. what is the treamout if the capital gain is exempt u/c 10 (37) ,the sale proceeds deposited in capital gain account scheme last week  when withdrawn. 

  6. please answer me as early AS Possible if the amount is withdrawn and not withdrawn ,interest part