Chiranjeevi entered into an agreement for sale of his house property located at Noida to Yashashwi on 1st August, 2018 for a total sale consideration of ₹125 lakh. Yashashwi paid an amount of ₹25 lakh by account payee ch

Chiranjeevi entered into an agreement for sale of his house property located at Noida to Yashashwi on 1st August, 2018 for a total sale consideration of ₹125 lakh. Yashashwi paid an amount of ₹25 lakh by account payee cheque to Chiranjeevi on 1st August, 2018 and balance was agreed to be paid at the time of registration of the Conveyance Deed which could only be executed by Chiranjeevi on 1st October, 2019. The Stamp Valuation Authority determined the value of the house property on the date of registration of deed at ₹150 lacs. However, the value determined by the Stamp Valuation Authority of the house on the date of agreement (1st August, 2018) was ₹140 lacs. The amount of sale consideration for the purpose of computing the capital gain of the property in A.Y. 2020-21 to be taken by Chiranjeevi shall be :