I paid a sum of Rs 19500 to a housing cooperative society for the purchase of a land. But the matter took 25 years for the society to prepare the layout and allot a housing plot to me. I was allotted a plot measuring 1528 square feet in January 2014; it was stated in the sale deed that the market value of the plot was then Rs 3850000. I sold the plot in august 2022 for a consideration of Rs 4800000. Is the difference between the market value in 2014( which was 3850000) and the sale value now ( which is Rs 4800000) to be taken for assessing capital gains tax or the difference between the sum of Rs 19500 paid to the society and the sale value of Rs 4800000, to be taken