38. Mr. A (aged 45 years) sold an agricultural land for * 52 lakhs on 04.10.2020 acquired at a cost of 49.25 lakhs on 13.09.2019 situated at 7 kms from the jurisdiction of municipality having population of 4,00,000 and also sold another agricultural land for 53 lakhs on 12.12.2020 acquired at a cost of 46 lakhs on 15.02.2019 situated at 1.5 kms from the jurisdiction of municipality having population of 12,000. What would be the amount of capital gain chargeable to tax in the hands of Mr. A for the assessment year 2021-22? Cost inflation index for F.Y. 2018-19: 280; 2019-20:289; 2020-21: 301