When the registration done using undervalue (47A), how the seller take sale amount and calculate capital gain?, say for example, the purchaser actually purchased one property for 50Lakhs, but the guideline value much more about 70Lakhs, but the purchaser paid 50Lakhs only to the seller and he registered the document in undervalue mode (47A), now i hope the document not give to purchaser and send to collector or higher authority for further proceedings. In this case how the seller effect? Shall seller take this 50Lakhs as the sale value? or Seller wait for further valuation?, please help, its very urgent, thanks