Advice on Short Term Capital Gains

Hello
I am planning to sell a piece a land I brought for INR 53 Lakhs which is the actual value I paid but the stamp duty value is around 27lakhs last year May 2022
If I sell the land for 56 Lakhs, what would my cost of acquisition be, is it 53 Lakhs or 27 Lakhs?
I am looking at short term capital gains here if I must choose 27Lakhs as cost of acquisition and being a non-resident, Can I claim any deductions such as buying a house or flat in next one to two year or any other ways to avoid taxation on this STCG