My mother had bought a property in 1986-87 for 3600. She died two years ago and property has been transferred to my name. I got evaluation done by govt approved evaluator. He has given a base price of 103680 as on 1 st April 2001. As per cost inflation index the index was 100 at that time and is 272 for the year 2017-18. As per this the cost of land is 282000 approximately. The stamp value of the land as of today is 27 lac The sale value for consideration is around 45 lacs. I need to know that whether my capital gain would be 45 lacs minus 2.82 lacs or 45 lacs minus 27 lacs