but the people do not follow it and government is also not taking any actions.
Here dealing in balck money is the model of the game. If anybody is selling the house, they are looking for cash not cheque. Which fiance minister will control this, only god knows. Even the service people are nowadays exploting the government by getting tax claim before occupying the house (house under construction), getting house rent exempted with forged rent receipts etc, government only revises the tax rate. No FM has really thought of taxing the landlords, Agri lords, businessmans etc. Cash dealing above 20000 should be made criminal offence and they should be punished severely.