I am sorry not to agree with you because the account have a greater chances of getting banned for many reasons, google always check the location you are coming from, it check your proof of address, it also check your withdrawal methods and many other things, i doubt if someone can escape all their security features.
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thanks for the reply but i am already sold many account like that and never happened also i sold a Vietnam account with 337$ balance there is also no problem the client got the money and have working adsense account so first think it's only for Indian so if you are Indian you can open the account with any Indian location there is no problem also the withdraw and address it will happened when you got the 100$ so the buyer will change the address verify pin and then got the 100$ in there account and withdraw i don't have problem that you believe it or not but you can check it here
www.1ranksseo.com also in youtube how many adsense account i show and sell no problem OK
ex. indian adsense account
https://www.youtube.com/watch?v=-1dEespP46U vietnam adsense account
https://www.youtube.com/watch?v=fpA6te9Lcgwno one will show this much proof ok