Capital gain on sale of agriculture land after NA conversation

This discussion addresses capital gains tax implications for agricultural land that was later converted to non-agricultural (NA) status. The core questions revolve around determining the correct valuation date for calculating the cost of the land – whether it should be based on its agricultural value in 2012 or its NA value in 2022. Additionally, clarification is sought on which stamp duty value to use for the calculation, specifically whether it should be from the initial sale agreement in 2012 or the later sale in 2023.