Registration deed & Assignment deed

This query is : Resolved

Quick Summary

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.

Suraj

Suraj (Querist)
Follow

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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

09 February 2026 Date of registration, Dec. 2017.

Suraj

Suraj (Querist)
Follow

09 February 2026 Thank You Rambhia Sir!!!

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

10 February 2026 You are welcome.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

rana andcompany

MAYUR

Tanuj Kumar Sharma

Aravind S

UPENDRAN YADAV

Subscribe Now

Registration deed & Assignment deed

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA