Capital gain on agriculture land after na conversion

Sadik Shaikh (ca) (52 Points)

28 June 2024  
Query on Agriculture land sold after NA
1.Agreement to sale done on 1/2/2012 Rs. 5lacs receipt through cheque
2.Agriculture land converted to NA 2022
3. Land sold in 2023
Query
a. Valuation of 2001 for cost to done as agriculture land or na land?
b. Stamp value to be taken of 2012 or 2023?