https://www.taxtmi.com/forum/issue?id=118386 Premium received on assignment of the right to acquire immovable property is treated as capital gain. Instalments paid by the purchaser are treated as cost, and indexation is allowed separately for each instalment based on the year of payment. Indexation applies only if the gain qualifies as long term capital gain measured from allotment. en-us Tue, 21 Feb 2023 14:54:27 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118386 Premium received on assignment of the right to acquire immovable property is treated as capital gain. Instalments paid by the purchaser are treated as cost, and indexation is allowed separately for each instalment based on the year of payment. Indexation applies only if the gain qualifies as long term capital gain measured from allotment. Discussion-Forum Income Tax Tue, 21 Feb 2023 14:54:27 +0530 https://www.taxtmi.com/forum/issue?id=118386