You need to execute a registered sale deed in the said matter 

I presume that your mother is going to receive the sale consideration mentioned by you by cheque 

the sale, consideration should not be less than the circle rate of the property

Registered sake deed to be executed by your mother and full consideration received by her at the time of registration of sale deed

1. Your mother has to obtain the buyer's Aadhar Card, PAN Card details.

2.  She has to enter into an Agreement of Sale with all the clauses to protect her interest..

3.  Let your mother hire a Lawyer who is conversant with the property laws.

Selling agricultural land worth ₹7 crores involves a significant transaction, and it's crucial to follow proper legal procedures to avoid any disputes or legal traps. Below is a detailed step-by-step guide and important points to consider while selling the property, along with how I can assist you:

Step-by-Step Process for Selling Agricultural Land

1. Verify Ownership and Title

• Ensure the property has a clear title with no encumbrances, liens, or disputes.
• Obtain an Encumbrance Certificate (EC) from the Sub-Registrar's Office for at least the last 12–30 years to show no pending loans or charges.
• Verify that your mother's name is correctly reflected as the owner in the revenue records (Jamabandi/Khasra-Khatauni).

How I Can Help:

• I can conduct a title search and prepare a title verification report to ensure the buyer cannot later challenge the ownership.

2. Convert Land Use, If Necessary

• If the buyer intends to use the agricultural land for non-agricultural purposes (e.g., construction, development), check if land-use conversion is required. The seller should ensure the buyer is aware of any restrictions under local laws.
• Verify that the sale complies with State Land Revenue Laws, as some states restrict agricultural land sales to non-agriculturists.

Trap to Avoid:

• Selling agricultural land to a non-agriculturist without proper documentation or approvals may lead to disputes or even cancellation of the sale.

3. Sale Agreement

• Draft a Sale Agreement that specifies the terms and conditions of the transaction, including:

• Sale consideration (₹7 crores in this case).
• Payment schedule.
• Possession date.
• Responsibilities of the buyer and seller.

• Collect an earnest money deposit (usually 10%-20% of the property value) to secure the buyer’s commitment.

How I Can Help:

• I can draft the Sale Agreement and ensure that all legal safeguards are in place to protect your mother from fraud or breach by the buyer.

4. Register the Sale Deed

• Prepare the Sale Deed and get it registered at the Sub-Registrar’s Office.
• Ensure the buyer pays the applicable stamp duty and registration charges based on the circle rate or market value (whichever is higher).
• The seller and buyer must both be present at the time of registration, along with two witnesses.

How I Can Help:

• I can draft the Sale Deed with precision and ensure all required clauses are included to safeguard your mother’s interests.
• I will also ensure compliance with the Registration Act, 1908, and guide you through the registration process.

5. Mode of Payment

• Insist on receiving the entire payment via bank transfer (NEFT/RTGS) directly to your mother's account to maintain transparency and legal compliance.
• Avoid cash transactions as they may attract scrutiny from the Income Tax Department and lead to penalties.

Trap to Avoid:

• Ensure the payment reflects the full market value and matches the amount in the sale deed to avoid future disputes or tax liabilities.
• Do not agree to under-report the sale price (e.g., showing a lower circle rate) to save stamp duty, as this can lead to legal issues.

6. Tax Implications for Your Mother

• Selling property worth ₹7 crores will attract capital gains tax:

• If the property was held for more than 2 years, it will qualify as long-term capital gains (LTCG), taxed at 20% (with indexation benefit).
• Your mother can claim exemptions under Section 54 (if she reinvests in another property) or Section 54EC(by investing in bonds like NHAI or REC).

How I Can Help:

• I can advise on the tax implications and help structure the transaction to minimize your mother’s tax liability.

7. Obtain Mutation of Records

• After the sale is registered, ensure the buyer gets the land mutated in their name in the revenue records. This is the buyer’s responsibility but should be followed up.

Common Traps to Avoid

1. Payment Mismatch: Ensure the sale deed reflects the actual transaction value to avoid legal disputes and tax penalties.
2. Fake Buyers: Verify the buyer's identity, financial capacity, and intention before signing the Sale Agreement.
3. Delay in Payment: Include a clause in the agreement stating that failure to make full payment by the agreed date will result in forfeiture of the earnest money.
4. Unpaid Dues: Clear all property-related dues (e.g., property tax, water, electricity) before the sale.

My Role and Services

1. Drafting Legal Documents:

• Sale Agreement: ₹15,000–₹25000 (depending on complexity).
• Sale Deed: ₹20,000–₹35000.

• ₹5,000–₹10,000 per hour for general consultation or addressing any disputes arising during the sale process.

Why This Is Urgent

• Property transactions involving high-value agricultural land often attract scrutiny from authorities like the Income Tax Department or State Revenue Department. Delays or errors in documentation can lead to penalties, disputes, or even cancellation of the transaction.
• Drafting precise agreements and ensuring compliance with the law will protect your mother’s interests and help complete the sale smoothly.

I recommend scheduling an immediate consultation so I can guide you through this process step-by-step and draft all necessary documents. Let’s ensure your mother gets the full value of her property without any legal hurdles. Feel free to reach out to me!

Contact No - Nine five nine two five zero zero zero six eight.

You can whatsapp me for consultation appointment. 

If your mother is the absolute owner of the property now she's desirous of selling then she can sell the property directly by executing a registered sale deed in favour of the buyer.

She should ensure the receipt of sale consideration amount (particularly the encashment of cheque b)efore signing the registered document 

1. Income from agricultural land is exempt u/s 10(1) and needs to be disclosed in Schedule EI of ITR. 
2. Tax Deducted at Source (TDS) at 1% should be deducted on the sale or purchase of transactions involving the sale of property where the transaction value exceeds Rs.50 Lakhs. 
3. If the land is Urban Agricultural Land it is a capital asset, and the sale of such assets needs to be disclosed in Schedule CG in ITR. You can reduce the Indexed cost of acquisition and improvement from such sale value. You can also claim exemption u/s 54B, 54EC and 54F on the sale of Urban Agricultural Land

1. Verify Ownership: Ensure the title deed is clear and get an Encumbrance Certificate (EC) to confirm no disputes or liens.

2. Draft Sale Agreement: Include property details, sale price, payment terms, and timeline. Get it notarized.

3. Check Buyer Eligibility: Confirm the buyer is eligible to purchase agricultural land as per state laws.

4. Register Sale: Draft the Sale Deed, pay applicable stamp duty, and register at the Sub-Registrar's office.

5. Handle Payment Safely: Accept full payment through bank transfer only; avoid cash transactions.

6. Tax Implications:

   • 
     Rural Land: No capital gains tax.
   • 
     Urban Land: Tax applies, but exemptions are available under Sections 54B or 54EC.

7. Precautions:

   • Verify the buyer’s identity and financial background.
   • Avoid signing blank documents.
   • Don’t hand over possession until full payment and registration are done.

For detailed, personalized advice, consider a phone consultancy. Hope you find the information helpful. You are free to contact me for further discussion. If you could spare two minutes of your time to write a review, it would be greatly appreciated and bring immense happiness to read it. Thank you. Shubham Goyal.

Just ensure you are getting your property's worth 

The sale deed needs to be vetted by a competent advocate. The sale consideration should be received on or before the sale deed is signed by your mother and registered.

To sell agricultural land worth ₹7 crores, your mother should first verify clear ownership by obtaining updated land revenue records and an Encumbrance Certificate (EC) to ensure no encumbrances. The Sale Agreement should clearly detail the price, payment terms, property description, and penalty clauses, and it should be notarised and signed. Payments should be made via banking channels, with the buyer deducting 1% TDS as per Section 194-IA of the Income Tax Act. The Sale Deed must be executed and registered at the Sub-Registrar’s office, with stamp duty and registration fees paid by the buyer. Avoid undervaluing the property in the Sale Deed, accept no cash payments, and settle all encumbrances beforehand. To mitigate tax liability, consider exemptions like Section 54EC bonds or reinvestment options. Engage an experienced lawyer to oversee documentation, ensure compliance, and safeguard against potential fraud or legal complications.

1. Where does the said property located?

2. If in your State, only agriculturists can buy the agricultural property, then your mother shall have to sell it to the person so legally authorised to by her said property. 

3. Care shall have to be taken while drafting the sale deed and setting the payment terms to secure the payment.

Sale consideration should come from his wife account  only 

refuse to agree for sale consideration coming from husband account 

A husband can legally pay money to purchase a property in his wife's name; however, it's important to document the transaction properly as a gift to avoid potential legal complications regarding ownership and tax implications, especially if the intention is to avoid tax liabilities by putting the property in her name. 

In some cases, if the husband's intention is to hide ownership of the property for tax evasion, it could be considered a "benami" transaction, which is illegal

In certain jurisdictions, purchasing a property in the name of a wife can result in tax benefits for the couple. For example, if the wife has a lower income than the husband, registering the property in her name may allow the couple to take advantage of lower tax brackets or deductions.

However you can insist the husband to transfer the amount to her account and she can pay the consideration amount by a cheque from her bank account to avoid any problems that you apprehend, though there is no legal hassle by this arrangement of husband from his account to purchase immovable property on the name of his  wife 

1. Ordinarily, the sale deed should be registered in favour of the person who pays the consideration amount in case it is one buyer. Along with the said payer of the consideration, the name of his wife can be added as joint buyer.

2. You shall have to draft the sale deed carefully mentioning clearly that the said payer is buying the property in his wife's name and in that case he should be added as the consenting party.

Thank you for your follow-up questions,

Let me address your concerns in a detailed, practical, and professional manner:

1. Can the sale amount transferred to your mother’s account come from the buyer’s account if the property is to be registered under his wife’s name?

Legally, the source of funds and the registered owner can be different, but there are critical considerations to ensure compliance and avoid future disputes:

• Legal Ownership: The person in whose name the property is registered (the buyer’s wife, in this case) will be considered the legal owner. The source of funds does not affect ownership unless explicitly contested in the agreement or otherwise challenged in court.

• No Restriction: There is no restriction under Indian law for the buyer (husband) to transfer the sale amount to your mother’s account while registering the property in his wife’s name.

• Documentation is Key:

  • Mention in the Sale Deed that the property is being purchased by the buyer’s wife, with the sale consideration paid by the buyer.
  • This clarification avoids confusion about ownership or source of funds in the future.

2. Will this arrangement cause legal issues?

The arrangement itself is legally valid as long as the following are adhered to:

• Consent of Both Parties: Ensure the sale deed clearly records the agreement between all parties regarding ownership and payment.

• Clarity on Source of Funds: If the funds are coming from the buyer’s account but the property is being registered in his wife’s name, a clause in the sale deed must confirm that:

  • The sale consideration was paid by the buyer (husband) on behalf of the buyer’s wife.
  • The buyer’s wife is acquiring the property as her sole and exclusive ownership.

• Income Tax Compliance:

  • Ensure there is no violation of the Benami Transactions (Prohibition) Act, 1988, which prohibits holding properties in the name of others unless the transaction is explicitly for the benefit of a close relative, like a spouse.
  • You may also want to confirm that the buyer can substantiate the source of funds, as large transfers are subject to scrutiny under the Income Tax Act, 1961.

• Future Disputes: If the buyer’s wife or her heirs claim at a later stage that the property was acquired with her funds, a well-drafted sale deed can prevent such disputes.

Recommended Approach

1. Draft a Sale Deed: I recommend that you allow me to draft a comprehensive and legally airtight sale deed, clearly outlining:

   • The source of the sale consideration (buyer’s account).
   • The ownership rights of the buyer’s wife.
   • The terms agreed upon between the parties to prevent future conflicts.

2. Compliance with Tax Laws: Ensure both parties retain bank transaction receipts, proof of payment, and all other supporting documents to avoid scrutiny from tax authorities.

3. No Objection Affidavit (Optional): If required, the buyer can execute an affidavit confirming that he has no objection to his wife being the registered owner despite the funds coming from his account.

Why You Should Work with Me

• I specialize in drafting sale deeds, agreements, and related legal documents to ensure clarity, compliance, and protection of your legal rights.
• I can guide you through the property registration process, ensuring it is completed smoothly and without complications.

My Contact Information

You can contact me directly at Nine Five Nine Two Five Zero Zero Zero Six Eight to discuss further details, schedule a consultation, or proceed with drafting the required sale deed. I will ensure that all documents are error-free and fully compliant with Indian laws.

Let’s work together to finalize this transaction seamlessly and protect your interests. I look forward to assisting you! Your feedback and engagement would be highly appreciated.

He can transfer from his account also you can mention the same in your deed