Date important for capital gain on sale of house

This query is : Open

Suraj (Querist)
Follow

09 June 2025 Dear Sir / Madam,

Mrs. A executed an agreement to sell with a builder on 01/05/2014 to purchase a residential flat. On this date, the stamp duty was also paid. Afterwards, on 05/10/2019, Mrs A executed the sale deed with the builder, which was registered on stamp duty value of Rs. 100/-
Now she wants to sell this flat. For calculating the capital gain, which date, viz. date of agreement to sell (01/05/2014) or date of sale deed (05/10/2019) is to be considered?
Kindly guide.

Thanks & Regards,
Suraj