capital gain

Sale value of the property is 40,00,000/- out of that 20,00,000/- will be paid to the debtors directly by the buyer how to calculate capital gain as sale value
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Sale Value of Property will Consider as 40 Lacs irrespective of payment made directly to third party. 

Whatever is more of payment , it should all be as per agreement and Consideration value that is sale value will remain 40Lakhs only

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