Capital gain

In so far as building sales consideration is concerned
it is 50 lakhs as against FMV /SDV 60 lakhs.
That means difference 10 lakhs will be treated as deemed income under Section 56 in the hands of buyer and seller both.

Do u help me how to calculate this in practical method?

Information incomplete to calculate.

Mr x an individual has t/F following assets during period year 18-19
Sales consideration-
Building(1) - 50 lakh
Building(2) - 70 lakh
Listed shares - 10 lakh
Unlisted shares - 15 lakh
Jewellery - 30 lakh

FMV-
Building(1) - 60 lakh
Building(2)- 60 lakh
Listed shares - 8 lakh
Unlisted shares - 20 lakh
Jewellery - 25 lakh

Step duty value-
Building(1) - 60 lakh
Building(2) - 65 lakh
Listed shares - nil
Unlisted shares - nil
Jewellery - nil

Year of acquisition -
Building(1) - 2004-05
Building(2)- 2017-18
Listed shares - 2014-15
Unlisted shares - 2013-14
Jewellery- 2009-10

Investment details-
Building(1) - Acquired a shop commercial project 5 lakh 20% of CG deposited in CGS

Building(2) - Acquired residential house 20 lakh rest(if any) in CGDS

Listed shares - No investment

Unlisted shares - Acquired residential house

Jewellery - No investment

Cost of requisition -
Building(1)- 5 lakh
Building(2)- 40 lakh
Listed shares- 5 lakh
Unlisted shares- 9 lakh
Jewellery- 18 lakh

In 2015-16 Mr x has deposited 5 lakh in CGDS but could not be utilised till this date.

There is c/F of long term capital loss of 30 lakh. Compute the taxable income & tax liability thereon.