Capital gain

If its rural agricultural land no capital gain will be attracted

if agriculture land is in rural area then it is not considered as capital asset hence no capital gain is calculated

My brother purchased building 2001 for Rs 33000March subsequently some improvement purposes he spend 650000 and further he spend 11lacs in the year 2005-2006by taking from banks and finally he sold for Rs 49 lacs in the year 2016 March 2016pl suggest me long term tax to be paid .further pl note that his income is 54000 and his age is 65yrs(he is filing it return in this month please suggest the tax to be paid

detailed information required for calculation of tax liability. is he invested 49 lakhs or not?

if yes where?