What sale value should be considered?

For calculation of Capital gain what sale value need to be considered. as agreement to sell is made in 2010 and sale deed will be made in this year 2023. At the time of Agreement to sale, value of land was 21 lacs and whole amount was received at the time of Agreement to sale. and now in this March they are making Sale deed. What sale consideration need to be considered for Calculation of capital gain.