Indexation in case of under construction property

In case one of my client- She has purchased a under construction flat and made payment in Installments after agreement date-

My question " From where Indexation will start"?

From the date of agreement or respective payment dates or date of possession.

Please answer along with supporting case laws or citations of law.

 

Thanks in advance

Replies (1)
Indexation benefit against the cost of acquisition shall be available to the assessee on the basis of index of the year in which the payments were actually made by the assessee. 

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