Held that the Cash amount of Rs. 7 lakhs was received by the assessee as part of the sale consideration of immovable property at the time of execution of the agreement to sell on 31st Jan., 2015. Since the provisions of s. 269SS were amended by the Finance Act, 2015 w.e.f. 1st June, 2015, there was no violation of the provisions of s. 269SS on the date on which the said money was received in cash. Penalty is not leviable. (AY. 2017-18)