Mrs$.$ Asmita bought vacant land for $280$ lakhs in March $2007.$ Registration and other expenses were $10\%$ of the cost of land. She constructed a residential building on the said land for $100$ lakhs during the financial year $2008-09.$

She agreed to the sale of the above said residential house with $Mr.$ Jonathan $($not a relative$)$ on $9^{th}$ April $2022$ and received $20$ lakhs as an advance in cash on that date. The stamp duty value on that date was $740$ lakhs. The actual sale consideration was, however, fixed at $700$ lakhs.

The sale deed was executed and registered on $10-6-2022$ for the agreed consideration. However, the State stamp valuation authority had revised the values, hence, the value of the property for stamp duty purposes was $770$ lakhs. Mrs$.$ Asmita paid $1\%$ as brokerage on sale consideration received. After the sale, Mrs$.$ Asmita made the following investments:

a$.$ Acquired a residential house in Mumbai for $110$ lakhs.

b$.$ Acquired a residential house in London for $150$ lakhs.

c$.$ Subscribed to NHAI bond: $45$ lakhs on $29-8-2020$ and $50$ lakhs on $12-10-2020.$

Compute the income chargeable under the head "Capital Gains" for A$.$Y$.2023-24.$ The choice of exemption must be in the manner most beneficial to the assessee.

Cost Inflation Index: $,$ F$.$Y$.2006-07122$

F$.$Y$.2008-09137$

F$.$Y$.2022-23331$