Ac entry of property received by gift

I have received residential property by gift from my uncle (in blood relation) by registered gift deed stamp duty paid at circle rate ( 46 lacs)  considering market rate ₹46 lacs . The said property was purchased by uncle in year 1998 cost of accusations wad ₹ 4 lac . Please guide me  how to do entry in my books and what will be cost of accusations will be in my books if I sold or gift said property for calculation of capital gains.Thank you