Which IT section applicable for cash transaction in immovable property

For a ₹2,10,000 cash payment as an advance for a residential property, both 269SS (since it is an advance > ₹20,000 for immovable property) and 269ST (since receipt ≥ ₹2,00,000 in one transaction) get attracted. The seller will face penalty equal to the amount received. Therefore, you should NOT pay ₹2.10 lakh in cash; use bank channels instead.