Capital gain on converted stock

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23 July 2024 A firm was owning a piece of land as capital asset which it converted into stock in trade in FY 2022-23 and then after diversion developed it and sold plots.in FY 2023-24. There are some plots in stock as well. A profit and loss account is drawn up for the business. Business income is duly audited and that will be filled up. The issue is how to report capital gain on converted capital assets into stock and then sold as pl;ots. Whether in the capital gain entry for each plot is to be made in the ITR or a consolidated entry for all plots sold may be made. Please guide.