Capitag gain/loss

This discussion concerns the capital gains tax implications for a property sold in 1991, but where the sale deed was only executed in 2023. The seller is unsure if mentioning the 1991 sale price and the current market value in the 2023 deed will trigger long-term capital gains tax, especially as no money exchanged hands in 2023. Advice is sought on how to handle the payment details from 1991, which included bank transfers, cash, and loan repayments, to potentially reduce tax liability.