Date of Allotment or Date of Registration.

subject: LTCG on Sale of Residential plot /Land, 300 SQ. Mitre.

Allotment Letter Date 06/06/2006. Date of Registration on 21/01/2015. And Date of Memorandum of Possession of Plot 23/06/2015.

Q1: which is the Holding period...? Date of Allotment or Date of Registratio.!

Fact: The West Bengal Housing Infrastructure Development Corporation Ltd (WBHIDCO) made arrangements to Sale Residential plot to the Public by Lottery. I have applied for a Residential Plot & got a Allotment by Lottery. All the formalities where done by me by self Finance & no Loan was there.

Q2: Vacant Residential Plot' Property Tax paid RS 30,000/- as on 30/06/2022 to the Development Authority , where the adjustment have been done..? It is Cost of acquisition,

Cost improvement or Expenditure wholly & exclusively...?

Q3: Mutation fee paid on 22/09/2022 RS.5,600/- it is cost of acquisition or Cost of improvement...?

Q4: There were no Demarcation Marks or Pillers or Slabs to seperate the above Residential plot from Others.  As on 19/09/2022 , Paid RS.8,000/- to the Development Authority for Demarcation fees/ Charges ..! it is cost of acquisition or Cost of improvement 

​​Sale the Residential plot as On 04/02/2023.

please advise & help me for the Computation of LTCG.