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Indexation based on UDS registration or flat handover year

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Sri77

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63 Points Posted on 09 December 2025

Hi,

For my flat in Chennai, we registered UDS in FY 2009-2010. Then construction started and it was completed and handed over in FY 2011-12 (full payment done).

In 2025-26, I sold the flat. For computing indexation, should the base year be FY 2009-10 or FY 2011-12?

Regards

Sri

Replies (2)

Quick Summary

This discussion clarifies the correct financial year to use as the base year for calculating capital gains indexation on a flat in Chennai. The user registered their Unregistered Development Rights (UDS) in FY 2009-10 and took possession after construction completion in FY 2011-12. The consensus is that the UDS registration year (FY 2009-10) is the legally correct year of acquisition for indexation purposes, not the handover year.