Capital Gains on sale of land

Nitish Jain (15 Points)

17 April 2019  
1. Mr A received advance consideration of Rs 500000 against sale of land on 25.1.19 and balance consideration on 15.4.19.
In which AY capital gain will be applicable?

2. Mr A paid fees of non construction charges to improovment Trust regularly for 6 yrs. whether it will be included in cost of improvement?