I bought an apartment which was registered in Feb 2008. The construction was completed in Jun 2010 and apartment was handed over. I paid 25%, 35%, 20% and 20% in FY 2008, 2009, 2010, 2011. I plan to sell the apartment now. How do I calculate the indexed cost of apartment? Is it
a) 100% amount (say 20L) paid as on Feb 2008 (which seems incorrect as amount was paid over a period of time)
b) 100% amount (say 20L) paid as on Jun 2010 – the day the apartment was handed over.
c) indexed cost based on the amount paid over 4 financial year. (i.e. used the indexed cost for each financial year when the amount was spent).