2026 (3) TMI 133 - HC - Income Tax

Cash payment reporting duty: Sub Registrar must inform tax authorities before FIR; respondent ordered to file counter affidavit.

Addresses reporting and penal implications of large cash payments in registered deeds under the cited scheme: the article notes the applicant's contention ... Penalty u/s 271DA - cash payment of Rs.2,00,000/- or more -applicant submits that he has filed the instant application under Section 528 BNSS [The Bharatiya Nagarik Suraksha Sanhita, 2023] - applicant submits that where more than Rs.2,00,000/- is paid in cash in a registered deed, the Sub-Registrar shall inform the Income-tax Department and before lodging the F.I.R., the aforesaid process should be completed and, in the present case, an amount of more than Rs.20,00,000/- is alleged to have been given in cash to the applicant. A.G.A. submits that he may be permitted to obtain instructions from the concerned police station. HELD THAT:- Issue notice to opposite party No.2 for filing counter affidavit. List this case as fresh on 10.03.2026. Outcome: Interim directions issued - notice to opposite party No.2; opposite party No.2 directed to file counter affidavit; learned A.G.A. directed to obtain instructions; matter listed as fresh on 10.03.2026.