Consider of circle rate in it act

This query is : Resolved 

12 December 2021 Sir,
Example assessee purchase of new flat booking and 80 percent amount payment in f.y.2018-19 .if a person flat registeration and balance amount pay in f.y.21-22.
Question:
Assessee purchase of property circle rate years 2018-19 or 21-22 will be considered in it act.

12 December 2021 IF THE PAYMENT WERE MADE BY CHEQUE OR BANKING MODE IN 2018-19, IN MOST OF THE CASES IT WILL BE CONSIDERED AS YEAR OF ACQUISITION.


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