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)?