https://www.taxtmi.com/article/detailed?id=8443 Receiving sale proceeds in cash beyond the statutory limit breaches Section 269ST and attracts a penalty under Section 271DA; sale consideration below stamp authority value is deemed to be full consideration for capital gains computation; large cash deposits prompt reporting under Section 285BA, enabling reassessment proceedings under notice provisions and exposure to penalties for concealment of income. en-us Wed, 03 Apr 2019 05:45:46 +0530 Wed, 03 Apr 2019 05:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8443 Receiving sale proceeds in cash beyond the statutory limit breaches Section 269ST and attracts a penalty under Section 271DA; sale consideration below stamp authority value is deemed to be full consideration for capital gains computation; large cash deposits prompt reporting under Section 285BA, enabling reassessment proceedings under notice provisions and exposure to penalties for concealment of income. Articles Income Tax Wed, 03 Apr 2019 05:45:46 +0530 https://www.taxtmi.com/article/detailed?id=8443