Dear Sir,
As the stamp duty is paid on 28,19,000 it is assumed that 28,19,000 is the stamp duty value as per govt. valuation and that shall be used for computing capital gains tax.
Computation of capital gains :
Sale Consideration : 28,19,000
Indexed cost of acquisition : 19,24,784
Taxable LTCG : 8,94,216
Tax on LTCG @ 20% : 1,78,843
Cess @ 3% : 5,365
Total Tax due on LTCG : 1,84,208
Note : Indexed cost of acquisition is calculated as (13,02,060*272/184) - 19,24,784
272 is cost inflation index for F.Y.2017-18 and 184 is cost inflation index for F.Y.2011-12.
You can also claim deduction u/s 54 by investing (Rs.8,95,000) in new house property or in bonds as specified under section 54EC.
Hope all your queries are resolved.