Chirag entered into an agreement for the sale of his house property located at Jaipur to Yash on 1st August 2020 for a total sale consideration of ₹ 95 lakh. Yash paid an amount of ₹ 20 lakh by account payee cheque to Chirag on 1st August 2020, and the balance was agreed to be paid at the time of registration of the Conveyance Deed which could only be executed by Chirag on 1st September 2020. The Stamp Valuation Authority determined the value of the house property on the date of registration of deed at ₹ 140 lakh. However, the value determined by the StampThe valuation Authority of the house on the date of the agreement (1st August 2017) was ₹ 110 lakh. The sale value for the purpose of computing the capital gain of the property in A.Y. 2020-21 to be taken by Chirag shall be :