Income tax on capital gain

Dear Sir

I am a small businessman who has incurred losses in last couple of years. I had a bank loan which become NPA & then bank initiated the legal proceeding against me as it was mortgage loan against my residence.

the avoid this i took loan from my relatives & paid the bank. Now i have sold my flat & given the money back to my relatives . Now i want to know that the long term capital gain tax is applicable in this situation or not.

please guide me.

Thanks.