1044 (Income tax ) How to quantify capital gain exemption during scrutiny assessment? (Live)

Methodology - By Harvard Case Model.
Narration - By Amlan Dutta
Video Link -

Let's do this with a example so that things become clear .
I sell my bandra flat , that i bought for 25 Rs in the year 2007-08 in the year 2014 15 for 300 Rs ....assuming that the money rose in value 6 times during this period , when i factor in indexation 25 Rs of 2008 would mean 150 Rs of 2013 14
Also i had paid license fee and brokerage of 50 Rs for the Flat
So total cost was 200 Rs
Now , therefore when i sell the flat for 300 Rs , i have incurred capital gains for 100 Rs
Instead of paying 20 % tax on such gains under section 112 A , i decide to save tax by using the LTCG exemption sections (54/54B/54D/54EC/54F/54G/54GA)etc
I use section 54 and invest in a new property , but i spend just 80 Rs of the total available gains of 100 Rs ....for the rest 20 Rs , i open a Capital gain account ...
While filing the return , i claim exemption of whole 100 Rs under section 54 and submit the return and send the acknowledgment to the assessing officer
I am later called by the assessing officer to quantify my exemptions against capital gain for 100 Rs
For the same , i provide him
(1) Agreement copy for the new flat which specifies the cost at 80 Rs
(2) Statement from the nationalised bank( SBI ) where i hold the capital gain account ,
Thereby , i satisfy his assessment queries
That's it , everything is over

Humble regards ,

Amlan Dutta