LTCG on sale of Builder Buyer Agreement

The sale of the BBA will result in a Long-Term Capital Gain. Due to grandfathering rules for properties acquired before July 2024, you can choose between paying a 12.5% tax without indexation on the flat Rs. 17 Lakh profit, or a 20% tax with indexation. If you opt for indexation, you cannot index the full Rs. 45 Lakhs from 2010; instead, you must calculate the indexation benefit for each instalment separately from the year that specific payment was made.