New Delhi, March 16 -- -Name withheld on request.

If you had entered into an agreement with the builder in 2013 and the registration was undertaken only in August 2025, the date of acquisition would be the date of the agreement, i.e. 2013, and not the date of registration. In fact, various high courts have held that even if the agreement was subsequently entered into, the date of the allotment letter identifying the property would be considered as the date of acquisition for the purpose of computing capital gains. Therefore, in your case, assuming that you had an agreement or an allotment letter while taking possession of the apartment in 2013, the date of acquisition would be 2013.

Since you held the apartment till December 2025, the g...