It seems there is some misunderstanding. I sincerely value your opinion.
I will elaborate the query to clear out the misunderstanding.
In a genuine case of a deal of a flat , the parties handed over the matter of preparation of agreement, payment of stamp duty and registration thereof to an agent. Who arranged for stamp duty payment and parties signed simultaneously, but due to the prevailing conditions under Covid-19 registration couldn't be done at that time. After a gap of few days, when situation normalised, they could visit the registrar and completed the formalities of registration. The agent dated the document as of registration date. ( and not the actual signature date)
Now the question is which date should be considered as the date of agreement ? the date when the stamp duty paid and agreement was signed by the parties or the date of registration ?( by error the agent filled in date of agreement as of the date of registration, though it was signed much earlier.)
The seller is facing big issue for capital gain tax, as another flat was purchased by him under a year back from the above referred date of stamp duty payment and over a year from the date of registration. If the date of registration is considered as the date of sale of the first mentioned flat, he will not get benefit of long term capital gain, as the deal was not executed in a statutory period of one year. ( But if date of stamp duty and signature is considered then the deal is within a year's time).
You may please advise / comment on above.
Once again, Sorry for miscommunication and thanking you for above replies.