Capital gain tax

Yes

Since property purchased before 2000... valuation report must as on 1/4/2000 for capital gains

You bought the property in 1999 and sold in 2026 →
✔ It attracts Long-Term Capital Gains Tax @ 20% with indexation
✔ Exemptions under Section 54 or 54EC can reduce or eliminate the tax.

Sir.

12 percent tax without indexation also available....may be more beneficial...check

Yes, It will be attract Long Term capital gain of Property.

Fair market value as on 2001