https://www.taxtmi.com/forum/issue?id=120761 Capital gain on an assigned plot is computed using the purchaser's total documented expenditure as the cost of acquisition, encompassing payments to both assignor and developer plus incidental acquisition costs; the registered deed's stated consideration does not alone determine cost. Indexed cost adjustments apply to this aggregated expenditure. Proper assignment documentation, payment proofs and compliance records are essential to substantiate the aggregated cost for capital gains computation and to address any valuation or duty related queries arising from differences between deed value and actual payments. en-us Sat, 14 Feb 2026 21:35:51 +0530 Thu, 19 Feb 2026 15:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120761 Capital gain on an assigned plot is computed using the purchaser's total documented expenditure as the cost of acquisition, encompassing payments to both assignor and developer plus incidental acquisition costs; the registered deed's stated consideration does not alone determine cost. Indexed cost adjustments apply to this aggregated expenditure. Proper assignment documentation, payment proofs and compliance records are essential to substantiate the aggregated cost for capital gains computation and to address any valuation or duty related queries arising from differences between deed value and actual payments. Discussion-Forum Income Tax Sat, 14 Feb 2026 21:35:51 +0530 https://www.taxtmi.com/forum/issue?id=120761