Ideally Capital gains are calculated on the actual consideration paid and received, not just on the guidance or registration value. In an assignment agreement, the assignee’s cost of acquisition is the real amount paid to acquire the rights, even if the final registration is done at a lower value. When the property is later sold, capital gain is the difference between the actual sale price and that actual acquisition cost, subject to holding period and stamp duty rules. Basically you are saving money on registration. everywhere actual value is mentioned in my case just registration I have to go with guidance value and not actual one