Sale of Partnership interest to existing partner

A, B and C are the partner of a Partnership Firm ABC & Co.

Their Capital Account Balance as on 31-10-2019 was :

A : Rs. 10,50,000

B : Rs. 10,50,000

C : Rs. 10,50,000

Their Profit sharing ration was

A : 33.33%

B : 33.33%

C : 33.33%

A wants to sale his interest in partnership to C at Rs. 25,00,000

What will be income tax consequences in the hand of A, C and the Partnership Firm ?