Capital gain

One of our client had purchased a property on 20.03.2011 for Rs. 15,00,000/- He sold the same for Rs. 18,00,000/- on 06.03.2013 for Rs. 18,00,000/- and paid the capital gain on slab rate basis But in the financial year 2014-15 dated 01.06.2014 he cancelled the sale agreement and refunded the whole Rs.18,00,000/-. He than again sold the same property for Rs. 21,00,000/- on 06.06.2014 � How to calculate Capital Gain for the financial year 2014-15. What will be the gain short term or long term and whther indexation cost of benefit will be available on Registration Charges, Stamp duty Exp. and other Exp. � Please help me.... �