JD(U) has sought action under Income Tax Act, 1961 into the matter, party spokesman Niraj Kumar said.
The complaint was signed by him and two other JD(U) spokesmen Sanjay Singh and Rajiv Rajan Prasad and sent to Income Tax department through a lawyer.
When contacted, IT Director (Investigation) Ashok Kumar Sinha told PTI that he is yet to receive any complaint in this regard.
The JD(U) leaders had yesterday served an "ultimatum" to BJP, asking it to respond "within 24 hours" to the questions raised by them over large-scale land purchase made by it ahead of demonetisation.
"According to the information collected, it has come to light that BJP not only committed financial irregularities in the land deals, but also used black money ... Surprise purchase of land on a large-scale before Union government enforced demonetisation gives rise to several doubts," they said in the complaint.
"In some cases while the payment was made through bank RTGS, in few others cash was given," it added.
"In majority of the cases, PAN number given in the purchase documents are of persons other than the person who made the payment," they claimed and urged IT authorities to thoroughly probe the deals.
The JD-U leaders had earlier said they have collected details about purchase of land by BJP in 31 places in Bihar between August and November.
Stepping up its attack on BJP after Chief Minister Nitish Kumar questioned its silence on land deals, JD(U) had recently rejected the defence of BJP leader Sushil Kumar Modi and new state party chief Nityanand Rai that payments for land purchase were made through RTGS and issued details of area of land bought, registration, name of sellers and sources of payment.
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