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.

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.

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

- If your mother is the owner of the said property , then legally she has right to sell the same  and to receive the consideration amount from the purchaser. 

1. She can get the amount from the purchasers wife account for the Tax purposes 

2. He can give a declaration to your mother that the amount is being paid by him on behalf of the purchaser of the property i.e.. his wife.