Hi, One guy has sold non rural agricultural land in Rs. 30 lacs in 2010-11. from which some amount has been expend in medical & other head. against one letter of IT Department guy was given a clarification of this that this amount credit in our bank account due to sold the agriculture land. In 2015 he has expired & what ever amount in his account of Rs. 17-18 lacs has been transferred his name of wife. at this moment one agriculture land & one house are their name. Now income tax department has send letter regularly to pay the tax, int & penalty. As per one adviser need to pay the 20% of tax on Rs. 30/- along with interest & penalty. kindly suggest what should be do.