12. Rahul purchased a Flat in Greater Noida from XYZ Ltd for Rs. 50,00,000/- Rahul made the payment in following manner:
Rs. 30,00,000/- through home loan from Bank
Rs. 12,50,000/- through RTGS
Rs. 2,50,000 in cash as booking amount
Rs. 2,50,000/- through IMPS
Rs.2,50,000/- through Credit Card
XYZ is liable to penalty of Rs ?