Radhey has sold his residential house on 11th Sept., 2017 for ₹75 lakh. Value applied by the Stamp Valuation Authority on the date of registration of the Conveyance Deed on 15th Sept., 2017 was of ₹115 lakh. Radhey dispu

Radhey has sold his residential house on 11th Sept., 2017 for ₹75 lakh. Value applied by the Stamp Valuation Authority on the date of registration of the Conveyance Deed on 15th Sept., 2017 was of ₹115 lakh. Radhey disputed the valuation made by the Stamp Valuation Authority and asked the departmental valuation officer to determine the value of the house on the date of registration of deed. The departmental valuation officer determined the value of the house on the date of registration of the deed at ₹120 lacs. Sale value of the house to be taken for calculation of capital gain in A.Y. 2018-19 as per section .......... shall be of ..........