How to handle difference between sale agreement and sale deed price

Hello everyone,

I am selling a plot to a buyer. Mutual price agreed is Rs. 53/- lakhs and recorded in sale agreement.

But now, the buyer insists that he will register the property for only Rs. 25/- lakhs.

I have below questions.

1. I have told the buyer that I need all the money in white and be deposited in my bank account.

2. I am planning to deduct TDS to myself also on behalf of the buyer as the total consideration value is above Rs. 50 lakhs.

3. I am planning to declare the entire amount of Rs. 53/- lakhs in my books and pay capital gain tax, if applicable.

4. But my question is, if my case comes up for scrutiny, will the assessing officer agree with my argument that buyer registed for only Rs. 25 lakhs, but I received Rs. 53/-lakhs? Because there is no proof for that legally.

5. What if the assessing officer demand that he will treat the difference (Rs. 53 lakhs - Rs. 25 lakhs = Rs. 28 lakhs) as income from other sources and tax me at 30%?

Please help me with this query.

thanks