Cost of Acquisition of plot sale

Cost of Plot as per Deed Rs.20 L

But Bank Purpose for CC Renewal Cost of Plot Corrected and Stamp Duty paid ( Correction Deed Rs.25L)

and Plot are sold Rs.21L 

the question is Cost of Acquisition which to be consider for capital gain calculation

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Quick Summary
This discussion clarifies the cost of acquisition for capital gains tax when a plot's value is adjusted after the initial purchase. The consensus is that the original purchase price, as stated in the deed, should be considered the cost of acquisition for tax purposes, not any subsequent corrected value or sale price.

You have to considered cost of acquisition as RS.20 lakh i.e. value you actually paid for purchasing such plot.
20 lakhs rupees should be cost of acquisition

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