If a house with an average market price of 56,000 is transacted directly for 33,000 and the registration is completed the day after the contract

Isn't this clearly a down contract???
I can't believe there are still fools like this these days.
In a few months, they'll eventually receive a notice
to submit explanatory documents for transactions within the year.
Why are they doing that??? Even if they use some clever trick to get lucky and avoid it now,
they'll end up getting crushed by capital gains tax when they try to sell it later.