Joint venture - capital gains

Dear All

An Individual person entered into Joint Venture with another Individuals for convertion of land to Residential plots.

Here land owner taken advance of Rs. 15 lac towards joint venture. is this advance taxable.

1) Land owner is female Sr. citizen not having PAN card.
2) taken advance Rs. 15 lacs. maybe in instalments, Rs.5lac + Rs. 10lac by cheque.

My questions sir:
1) Do we need to give PAN number to bank though cash received through Cheque?
2) Is tax applicable for this advance?
3) Is this needed to put in Capital Gain account of bank?
4) Do we need to show this income to department, if yes, in which column this income should be shown?

Please guide me in this regard.

Thanks....