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Registration deed & Assignment deed

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Query was about determining the date of transfer for capital gains in a property deal where agreement to sell was registered in Dec 2017 and assignment deed in Jan 2018. Expert clarified that the date of registration of the agreement to sell (Dec 2017) is considered as the date of sale.

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(Querist)
08 February 2026 Dear Sir,

My query is as follows:
In December 2017, Mrs A decided to sell her flat for Rs. 50 lakhs.
Out of this, she received Rs. 10 lakhs. She entered into an agreement to sell the flat on 18-12-2017, and the buyer paid the stamp duty of Rs. 302700/- and registration charges of Rs. 30000/- on 18-12-2017, and agreed to pay the balance Rs. 40 lakhs in January 2018.

As decided, the buyer paid Rs. 40 lakhs, and the deed of assignment was registered on 20-01-2018, with stamp duty of Rs. 100/-.

So, my question is, for capital gain calculation purposes, is the date of sale the date of registration of the agreement to sell (i.e. 18-12-2017) or the date of the deed of assignment (i.e. 20-01-2018)?

Please guide.
Thank you,
Suraj
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
09 February 2026 Date of registration, Dec. 2017.
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Suraj

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Suraj (Querist)
09 February 2026 Thank You Rambhia Sir!!!
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
10 February 2026 You are welcome.
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