Mrs.A is having agricultural land within muncipal limits, held for several years by her , doing agricultural activities , it was shown as NO DEVELOPMENT or AGRi / GREEN ZONE of muncipal devleopment plan .
she enters registered agreement to sale for part of it ,without giving possession of the that agri.land , by paying stipulated stamp duty and registration fees, as out of total transaction amount finalized , part of the amount was recived from buyer ( not being final sale deed), her query , Is she liable to PAY LTCG on this transaction of AGREEMENT to SALE OF AGRI LAND , and that too within muncipal limits without giving possession, if yes.... will it be on full amount , or on part of amount that she received , though stamp duty and registration fees was paid on entire value