A property was acquired jointly by an assessee in FY 2000-01 along with her husband with each having 50% share. (Rs. 10 lacs each) The husband passed away in the year 2020-21 without any will. Consequently, the assessee and her two sons inherited 1/3rd share of 50% of the property (husband’s share in property). In FY 2024-25, the two sons signed a Release Deed in favour of the assessee (their mother) and transferred their share of 16.66% each to the assessee. A month after the release deed was registered, the assessee sold off the property for 80 lacs. My questions are 1. Will the capital gain for the share (of around 34%) acquired by the assessee through release deed be held as STCG or LTCG? 2. What will be taken as cost of acquisition for the share (of around 34%) acquired through release deed? 3. If LTCG, the will indexation benefit be available for the share (of around 34%) acquired through release deed? 4. What would be the base year for the indexation benefit for the share (of around 34%) acquired through release deed ?