Capital gain income

CA Aspirant (CA) (190 Points)

27 July 2022  
Assessee has received 25% amount in MARCH end 2022 and rest in APRIL 2022 and registration is done in APRIL 2022 bonds 54EC purchased in May 2022.
Is the sale shown in this year ITR as advance part payment received or in next year ITR as registration and rest of amount received in APRIL 2022 ?